Kobzar-Frolova, M.N. Problems of tax legal regulation of investment activities in the Russian Federation

Abstract: this article is devoted to the issues of tax legal status of foreign legal persons, regulation of tax legal relations with the participation of foreign legal persons, avoiding conflicts in such relations, prevention of delict (offence) situation, non-discrimination in the tax relations, the influence of international conventions on resolution of conflicts, which appear between the tax bodies and the foreign legal person in the Russian Federation.