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Taxes and Taxation
Reference:

Ermoshina T.V., Ezhova Yu.A. On international treaties between Russia and other states aimed at avoiding double taxation

Abstract: The subject analyzed in this article is ways to solve the problem of double taxation between Russia and other countries. The author analyzes the list of the Russian Ministry of Finance adopted on January 19, 2015, which includes treaties between Russia and other states within 1986 and 2014, and the dynamics of their coming into effect. Using the examples of the Convention between the governments of Russia and Japan and the Convention between the governments of Russia and Malta, the author views the types of taxes regulated by these conventions, as well as the methods of avoiding double taxation themselves. The article is based on analyzing normative legal acts and comparing them in order to achieve generalized data. The main conclusion of the article is that measures for defending the interests of tax payers and the country itself in the sphere of avoiding double taxation should be complex and should come not only unilaterally from Russia, but be administered through bilateral and multilateral treaties between Russia and other states. This, work should be continued in order to conclude agreements of this kind between Russia and foreign countries.


Keywords:

bilateral treaty, unilateral treaty, elimination of the double taxation, Income, non-resident, resident, international agreement, double taxation, convention, tax creadit


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This article written in Russian. You can find original text of the article here .
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