Kastanova, E.D. International legal instruments of the cooperation among the tax administration in order to avoid double taxation and fight tax evasion

Abstract: The article is concerned with means and methods of international cooperation of tax administration of the foreign states in the sphere of information exchange within the framework of the treaties on avoiding double taxation. International cooperation in the sphere of taxation is the most efficient means for the state to uphold the sovereignty of their taxation bases and to guarantee the correct distribution of rights among the Member States to the treaties, to fight double (multi-) taxation and tax evasion. International cooperation in the sphere of tax administration includes such forms, as aid in collection of taxes, simultaneous tax supervision, and tax supervision abroad. The main international legal institution, which also serves as normative legal basis for the above-mentioned types of administrative cooperation of competent tax bodies, is formed by the treaties on avoiding double taxation, which are based upon the Model Convention of the Organization for Economic Co-operation and Development. Taking into account the experience of the foreign states in the sphere of international cooperation of tax administrations, as well as the results, that have already been achieved by them and the forecasts for its future efficiency, it only seems reasonable that the Russian Federation should introduce and use these means for fighting International double taxation and tax evasion.

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