THE ROLE OF NORMS AND INSTITUTIONS OF INTERNATIONAL TAX LAW IN PREVENTING TAX OFFENSES

Authors

  • Лариса Ивановна Волова Автор

DOI:

https://doi.org/10.22394/2074-7306-2018-1-2-36-45

Keywords:

система международного налогового права, сотрудничество государств по предотвращению налоговых правонарушений, акты "мягкого права", модельные конвенции оэср по налоговым вопросам, налоговое планирование, трансфертное ценообразование, совершенствование российского законодательства по налоговым правоотношениям

Abstract

The article reveals the legal essence of international tax law, its features, system, sources. The objects of research in it are the following institutions of international tax law: tax planning, a mechanism for avoiding double taxation, transfer pricing, the procedure for the exchange of tax information. The author gave an assessment of the role of OECD Model Conventions in the legal regulation of international tax relations, in the implementation of their provisions in the Model International Treaties and in the national tax legislation of the states, including Russian legislation.

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Published

2018-02-15

Issue

Vol. 1 No. 2 (2018)

Section

Статьи

How to Cite

Волова Л.И. THE ROLE OF NORMS AND INSTITUTIONS OF INTERNATIONAL TAX LAW IN PREVENTING TAX OFFENSES // Северо-Кавказский юридический вестник. 2018. Vol. 1, no. 2. P. 36–45. https://doi.org/10.22394/2074-7306-2018-1-2-36-45