Forms of international cooperation in the field of taxation and Russian tax legislation
| Autor: | Marina V. Lushnikova |
|---|---|
| Rok vydání: | 2022 |
| Zdroj: | Vestnik Yaroslavskogo gosudarstvennogo universiteta im. P. G. Demidova. Seriya gumanitarnye nauki. 16:266 |
| ISSN: | 1996-5648 |
| DOI: | 10.18255/1996-5648-2022-2-266-277 |
| Popis: | The article gives the author’s definition of modern forms of international cooperation in the field of taxation. These include: international tax administration; delimitation of the tax jurisdiction of states and the fight against unfair tax competition among states; convergence of the tax systems of states. In relation to each form of international cooperation, the international legal principles underlying them are noted: international tax transparency, tax sovereignty of the state and its tax jurisdiction; prohibition of unfair tax competition. Particular attention is paid to the implementation of these international forms of tax cooperation in Russian legislation. |
| Databáze: | OpenAIRE |
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