Grigoriev, A. S. The method of tax credit with reference to tax liabilities of foreign parties to pay corporate income tax and corporate property tax

Abstract: The article is devoted to the peculiarities of the method of tax credit used with reference to tax liabilities of foreign parties to pay corporate income tax and corporate property tax. The author analyzes the list and requirements for the document proving the taxpayer’s right to use the method of tax credit in order to avoid international double taxation. Based on the analysis of law enforcement practice, the author suggests to make certain changes in legislative acts in order to improve the current mechanism of the method of tax credit and to avoid the double taxation.

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