5 See: R. S. Avi-Yonah, “Double Tax Treaties: an Introduction”, December 3, 2007, http://ssrn.com/abstract=1048441 or http://dx.doi.org/10.2139/ssrn.1048441, last visited 30 September 2014.
6 See: OECD Model Tax Convention on Income and on Capital - Full Version (as it read on 22 July 2010), OECD Publishing, Paris 2012, I-4.
7 In 2014 Serbia applies double taxation conventions with the following countries: Albania, Austria, Azerbaijan, Belgium, Belorussia, Bosnia and Herzegovina, Bulgaria, Canada, (PR) China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, India, Iran, Ireland, Italy, (DPR)
14 See: D. Popović, Poresko pravo, Pravni fakultet Univerziteta u Beogradu, Beograd 2013, 225-226.
15 See: L. Cerioni, “Tax Residence Conflicts and Double Taxation: Possible Solutions?”, Bulletin for International Taxation, Vol. 66, 12/2012, 647.
16 See: D. Popović, 230.
18 E.g. Art. 25, para. 1 and Art. 40, para 1 of the Serbian Corporate Income Tax Law, Official Gazette of the Republic of Serbia, No. 25/01, 80/02, 80/02, 43/03, 84/04, 18/10, 101/11, 119/12, 47/13, 108/13 and 68/14.
19 See: M. C. Bennett, “The David R. Tillinghast Lecture Nondiscrimination in International Tax Law: A Concept in Search of a Principle”, The Tillinghast Lecture 1996 - 2005, NYU School of Law, New York 2007, 411-412.
21 See: Ibid.
22 See: Para. 1 of the Commentary on Art. 24 of the OECD Model Tax Conven-
23 See: Paras. 9 and 17 of the Commentary on Art. 24 of the OECD Model Tax Convention.
24 See: Para. 4 of the Commentary on Art. 24 of the OECD Model Tax Conven-
25 Prior to the 2008 additions to the Commentary the courts in several jurisdictions (logically) interpreted Art. 24.1 of the OECD Model Tax Convention to contain a principle to which all other provision of the OECD Model Tax Convention must adhere. See: Undisclosed v. Commissioner for Inland Revenue of 10 March 1992, 54 SATC 456 (T); BFH, Beschluss vom 14.09.1994 - I B 40/94; BFH, Urteil vom 22.4.1998 - I R 54/96.
26 If Art. 24.1 of the OECD Model Tax Convention was given the power to deny countries the prerogative to freely discriminate between residents and non-residents, this would inevitably lead to the renegotiation of most double taxation treaties being applied today and in some cases their termination.
27 In other words, residents and non-residents may be in comparable circumstances, but this has to be confirmed on a case by case basis.