THE GENERAL CHARACTERISTICS OF MODEL CONVENTIONS OF THE OECD AND THE UN

This article analyzes the similarities and differences between the provisions of the OECD and the UN model convention. Nowadays, when the interests of States are faced in the process of collection of taxes, it is important issue of the rules of collection of these taxes. Some countries adhere to the "principle of source" while others adhere to the "residence principle". The article analyzes the provisions of not only model conventions, but also the norms of domestic legislation of Russia, as well as judicial practice.