On the problems of applying international treaties of the Russian Federation for countering hybrid mismatch arrangements

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This article is devoted to the analysis of the main legal and political problems of applying the existing provisions of international tax treaties of the Russian Federation, aimed at countering hybrid mismatch arrangements.

Hybrid mismatch arrangements, hybrid structured arrangements, dtt, double taxation treaties, mli

Короткий адрес: https://sciup.org/140303578

IDR: 140303578   |   DOI: 10.52068/2304-9839_2023_65_6_109

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