VIII-P-SS-281
DOUBLE TAXATION. THE COMMENTS TO THE MODEL TAX CONVENTION ON INCOME AND ON CAPITAL OF THE ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD), CONSTITUTES ONE OF THE INSTRUMENTS TO CONSTRUE THE PROVISIONS EXISTING IN THE CONVENTION.- The use of the Comments to the Model indicated in the title, has as purpose the interpretation of the existing provisions in the Convention itself and its application of the determined postulations, since they constitute one of the instruments formulated and accepted by the member countries, to apply in a uniform manner the provisions of the tax conventions that the countries hold, as is expressly recognized in points 28 and 29 of the introduction to the OECD Model Convention, as this guarantees that the treaty is being construed in the exact terms in which it was conceived and for which it was designed, since they are applicable to all conventions that follow the OECD model, it prevents the tax authorities of each country from construing the treaties based on particular assessments and maybe using different methods, thus the existence of the comments requires them to adjust their actions to the guidelines foreseen in them and, consequently, to resolve, if not always in identical terms, in a similar way.
PRECEDENTS:
VI-P-SS-138
Administrative Proceedings No. 12081/06-17-11-8/1399/08-PL-01-09.- Solved in the Plenary of the Superior Chamber of the Federal Court of Administrative Justice, in its session of January 12, 2009, by unanimity of 10 favorable votes.- Reporting Judge: Luis Humberto Delgadillo Gutiérrez.- Secretary: Lic. Julián Rodríguez Uribe.
(Thesis approved in session of March 30, 2009)
F.C.A.J.J. Sixth Era. Year II. No. 18. June 2009. p. 150 VII-P-SS-372 Administrative Proceedings No. 26709/14-17-02-4/171/16-PL-05-04.- Solved in the Plenary of the Superior Chamber of the Federal Court of Administrative Justice, in its session of April 27, 2016, by unanimity of 10 favorable votes.- Reporting Judge: Nora Elizabeth Urby Genel.- Secretary: Lic. Hugo Pérez Arriaga (Thesis approved in session of April 27, 2016) F.C.A.J.J. Eighth Era. Year I. N°. August 1st, 2016. p. 105 REITERATION PUBLISHED: VIII-P-SS-281 Administrative Proceedings No. 16582/15-17-09-2/255/18-PL-09-04.- Solved in the Plenary of the Superior Chamber of the Federal Court of Administrative Justice, in its session of October 3rd, 2018, by unanimity of 11 favorable votes.- Reporting Judge: Alfredo Salgado Loyo.- Secretary: Lic. Norma Hortencia Chávez Domínguez. (Thesis approved in session of October 3rd, 2018) F.C.A.J.J. Eighth Era. Year III. No. November 28, 2018. p. 225