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International Taxation: Tax Base Erosion with the Use of Low-Tax Jurisdictions

Author

Listed:
  • Maxim A. Kotlyarov

    (Financial Research Institute, Moscow, Russia)

Abstract

This material is a review on the monograph “International taxation: tax base erosion with the use of low tax jurisdictions”, published by Infra-M in 2015. The review emphasizes the authors’ comprehensive approach to the problem of tax evasion with the use of low-tax jurisdictions and double taxation treaty abuse in order to shift profits. The publication will be useful for specialists in the field of international taxation, undergraduate and graduate students studying the issues of international tax law.

Suggested Citation

  • Maxim A. Kotlyarov, 2015. "International Taxation: Tax Base Erosion with the Use of Low-Tax Jurisdictions," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 123-124, October.
    • Handle: RePEc:fru:finjrn:150512:p:123-124
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