Transforming double tax treaties in the conditions of macroeconomic instability

This article notes that the reason for the emergence of international double taxation is the difference in the tax legislation of two or more countries. Its presence is a serious problem for organizations operating abroad. It is proposed to develop international law in order to minimize the negative impact of international double taxation. One of the most important tasks facing the tax authorities, both in the Russian Federation and in other countries, is the elimination of double taxation. It is necessary to amend the Tax Code of the Russian Federation, which would resolve the problems for Russian holding companies.