PRAGMALINGUISTIC ANALYSIS OF THE CONCEPT OF TAX RESIDENCY IN INTERNATIONAL DOCUMENTS
Keywords:
tax residency, pragmalinguistics, pragmalinguistic features, international tax documents, translation issues, linguistic analysis, legal analysisAbstract
This article examines the pragmalinguistic features of the concept of tax residency in international tax documents. The study focuses on the legal content of this term, differences in its practical application in the tax codes of Uzbekistan, Russia, and the USA, as well as issues that arise during translation. The article employs both linguistic and legal analysis methods, investigating legal uncertainties caused by the misinterpretation of the term.
References
Ўзбекистон Республикаси Солиқ кодекси. – Тошкент, 2020. www.lex.uz
Налоговый кодекс Российской Федерации. – Статья 207. www.nalog.ru
U.S. Internal Revenue Code. https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance
OECD Model Tax Convention on Income and on Capital. https://www.oecd.org/en/topics/oecd-model-tax-convention-on-income-and-on-capital.
Aлексеев, М.Ю. Халқаро солиқ ҳуқуқи асослари. – М.: Юрист, 2019.
Петрова В. Н. Сопоставительный анализ налоговой терминологии. – Москва: Финансы и статистика, 2020.
Щетинин Р. Б. Налоговая терминология: лингвистический и правовой аспекты. – Екатеринбург: 2021.
Хаванова И. А. Прагмалингвистический анализ налоговых терминов в международных договорах / И. А. Хаванова // Вестник Московского университета. Серия 22. Теория перевода. — 2019. — № 4. — С. 78–92.
Charles J. Fillmore Frame Semantics In Linguistics in the Morning Calm, Seoul, Hanshin Publishing Co., 111-137. 1982 y.
Christians A. Networks, Norms and National Tax Policy / A. Christians // University of Wisconsin Law School. — 2016. — 35 p.
Gonzalez S. A. Linguistic Challenges in International Tax Law: A Pragmatic Analysis / S. A. Gonzalez // World Tax Journal. — 2018. — Vol. 10, No. 2. — P. 45–67.
