On the elimination of double taxation in the relations between Kazakhstan and Russia

Автор: Serikbay A.

Журнал: Мировая наука @science-j

Рубрика: Основной раздел

Статья в выпуске: 4 (61), 2022 года.

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The elimination of double taxation is a complex process, during the implementation of which the contracting states ensure the possibility of a one-time payment of tax by a taxpayer only in one of the contracting countries. Meanwhile, this complex procedure is still under development and world practice notes various options for its implementation. This article highlights the experience of organizing the elimination of double taxation between Russia and Kazakhstan.

Taxes, double taxation, multiple international taxation, differences in the procedure for applying the exemption method in the country of residence

Короткий адрес: https://sciup.org/140292093

IDR: 140292093

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