UNITED NATIONS CONTRIBUTION TO THE DEVELOPMENT OF THE METHOD OF PREVENTING THE "DOUBLE TAXATION" INCOME OF COMPANIES CARRYING OUT ACTIVITIES IN DIFFERENT JURISDICTIONS

Abstract

In this article, the author discusses important problematic issues regarding the contribution of the UN and its bodies to countering international tax crime. Based on the analysis of specific international legal acts adopted by UN bodies, it is proved that among international intergovernmental organizations, the UN plays a special role in the development of international cooperation of states in the field of counteracting the commission of international tax offenses. The author identifies transnational tax violations, the counteraction of which is necessary to consolidate the efforts of the UN bodies and identify new ways of such counteraction.