Legal mechanisms to counteract the abuse of law in international tax practice

The work considers the essence, form and types of abuse of the right in the tax sphere in the Swiss Confederation, national tax legislation, legal doctrine and its incorporation in the tax legislation of the Swiss Confederation. The provisions of international treaties directed against abuse of law, the influence of "soft law" on the formation of international legal norms, as well as the provisions of international treaties aimed against the abuse of legal means of tax optimization, are analyzed. The experience of the Swiss Confederation to combat abuse of the provisions of international tax agreements and the erosion of the national tax base of foreign states can be used both by the Russian legislator in the adoption of relevant legal acts, and Russian tax authorities and Russian entrepreneurs in planning their international activities and the conscientious application of international tax agreements, prisoners by the Russian Federation