
	Taxes and Taxation Reference: Grigoriev, A. S. National Legislation Regulating Tax Relations with a Foreign Element and Standards of International Law // Taxes and Taxation. 2012. № 3. P. 10-14. URL: https://en.nbpublish.com/library_read_article.php?id=59251 Grigoriev, A. S. National Legislation Regulating Tax Relations with a Foreign Element and Standards of International Law Abstract: The article is devoted to the main approaches to the relation between standards of international and national laws regulating tax relations with a foreign element in the Russian Federation. The author o the article analyzes some aspects of interaction between internal and external sources of tax law and touches upon some issues of avoidance of international double taxation. Keywords: law, international, tax, agreement, intra-state, taxation, double, source, fi nancial, ratifi cation. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Baev S. A. Soglasheniya ob izbezhanii dvoynogo nalogooblozheniya mezhdu Rossiey i gosudarstvami-chle- 2. nami ES: sravnitel'no-pravovoe issledovanie // Volters Kluver. 2007. SPS «Konsul'tant Plyus». 3. Borzunova O. A. Nalogovyy kodeks Rossiyskoy Federatsii: genezis, istoriya prinyatiya i tendentsii 4. sovershenstvovaniya. M.: Yustitsinform. 2010. 5. Gritsenko V. V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo Rossiyskogo 6. gosudarstva. Avtoreferat dissertatsii na soiskanie uchenoy stepeni d.yu.n. Saratov. 2005. 7. Eremin S. G. Dogovor v finansovom prave (monografiya). –M.: Izdatel' I. V. Balabanov, 2008. 8. Ivanova E. E. Mezhdunarodnoe finansovoe pravo // Mezhdunarodnoe publichnoe i chastnoe pravo. 2004. 9. №1. 10. Krivykh, I. A. Istochniki nalogovogo prava Rossiyskoy Federatsii: Ponyatie, problemy klassifikatsii, 11. osnovnye printsipy deystviya // Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata 12. yuridicheskikh nauk. Ekaterinburg. 2009. 13. Laryutina I. A. Izbezhanie dvoynogo nalogooblozheniya i uklonenie ot uplaty nalogov v mezhduna- 14. rodnom nalogovom prave // Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. 15. M. 2002. 16. Merkulov E. S. Ponyatie i predmet mezhdunarodnogo nalogovogo prava: spornye voprosy // Pravo i 17. politika, №4 (52), 2004. 18. Oleynikova S. G. Istochniki nalogovogo prava Rossiyskoy Federatsii. Avtoreferat dissertatsii na 19. soiskanie uchenoy stepeni k.yu.n. Saratov. 2005. 20. Osminin B. I. Sposoby realizatsii mezhdunarodnykh dogovornykh obyazatel'stv v natsional'nykh pra- 21. vovykh sistemakh // Yurist-mezhdunarodnik. 2008. №2. SPS «Konsul'tant Plyus». 22. Petrova G. V. Formirovanie norm rossiyskogo nalogovogo zakonodatel'stva pod vliyaniem mezhduna- 23. rodno-pravovogo nalogovogo regulirovaniya // Finansovoe pravo. №2. 2003. 24. Khapov A. V. Konkurentsiya nalogovykh yurisdiktsiy: mezhdunarodno-pravovoy aspekt // Mezhdunarodnoe 25. pravo. 2005. №5. 26. Shapovalov M. A. Mezhdunarodnoe finansovoe pravo: predmet, sistema, istochniki // Finansovoe 27. pravo. 2010. N 3. 28. Shakhmamet'ev A. A. Pravovoy mekhanizm ustraneniya mnogokratnogo (dvoynogo) nalogooblozheniya // 29. Finansovoe pravo. 2008. №2. SPS «Konsul'tant Plyus».

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Grigoriev, A. S. National Legislation Regulating Tax Relations with a Foreign Element and Standards of International Law