Svetislav V. Kostić
This paper deals with the nationality non-discrimination provision in Serbian double taxation treaties. First the author analyses the historical development of the nationality non-discrimination clause found the in the OECD Model Tax Convention and illustrates the dilemmas related to its interpretation, particularly the relevance of residence of taxpayers for comparability purposes and the application of Art. 24.1 of the OECD Model Tax Convention. Subsequently, the author turns his attention to the solutions found in Serbian double taxation treaties which are methodologically divided into three groups. One of them stands out as the most notable, being unique in global terms: double taxation treaties which provide for a prohibition of discriminatory treatment based on residence. The author critically addresses the fundamental flaws of the Serbian double taxation treaty policy which are recognized thorough a detailed scrutiny of the relevant norms of these international agreements.
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