Interpretation and Application of Double Taxation Avoidance Agreements
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From January 1, 2021, in relation to 34 Russian agreements on avoiding double taxation of income, a multilateral convention is applied to fulfill the measures related to tax agreements in order to counteract the erosion of the tax base and withdrawal from taxation. In total, Russia extended the Convention to 71 agreements. The monograph discusses the features of the analysis of the "three -layer" content of modern tax rules: the multilateral convention (with reservations and statements) - bilateral agreements - the Tax Code of the Russian Federation. Special attention is paid to the interpretation of multilingual agreements, given that the authenticity of the text of the Convention is established in English and French. This situation is unusual for domestic law enforcement agencies, since all Russian agreements on avoiding double taxation have authentic text in Russian. The publication is of interest to scientific and practical workers specializing in issues of international taxation, faculty and students of law universities and specialties
Author:
Author:Хаванова Инна Александровна
Cover:
Cover:Hard
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-00172-287-8
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