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О Международных Налоговых Соглашениях

Author

Listed:
  • Шепенко Роман Алексеевич

    (МГИМО (У) МИД РФ, Кафедра административного и финансового права)

Abstract

Интеграция бизнеса создаёт возможности злоупотребления налоговыми соглашениями. Злоупотребление налоговым соглашением может быть совершено одним из договаривающихся государств или лицом. Противодействие злоупотреблению налоговым соглашением осуществляется на национальном и международном уровне.Business integration creates possibilities to the tax treaties abuse. Abuse of a tax treaty can be made by one of the contracting states or by the person. Counteraction to the tax treaty abuse is carried out at national and international level.

Suggested Citation

  • Шепенко Роман Алексеевич, 2011. "О Международных Налоговых Соглашениях," Российский внешнеэкономический вестник, CyberLeninka;Государственное образовательное учреждение Высшего профессионального образования Всероссийская академия внешней торговли Минэкономразвития России, vol. 2011(6), pages 54-59.
    • Handle: RePEc:scn:018481:14865481
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