The problem of double international taxation and measures to level

Автор: Gerasimenko O.A., Lebedev I.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 10-1 (92), 2022 года.

Бесплатный доступ

This article is devoted to the problem of double taxation in the context of globalization and macroeconomic instability. The article discusses the content of the system of double international taxation, formulates the main problems. In the context of changing tax policy in order to preserve national interests, Russia is revising double tax treaties to eliminate the possibility of capital flight abroad, which is not always in the interests of large public companies.

Double taxation, globalization, international agreements, taxes, cooperation, business activity, denunciation

Короткий адрес: https://sciup.org/170196237

IDR: 170196237   |   DOI: 10.24412/2411-0450-2022-10-1-82-84

Статья научная