Home  Journals  International Accounting  6(138) - 2010 June

Features of interstate agreements on avoidance of the double taxation in system of the international accounting

Available online: 7 June 2010

Subject Heading: Taxation

JEL Classification: 

The International standards of the financial reporting and the international standards of audit are widely used in Russia. However not enough attention is given to studying of the international system of main principles of the taxation and tax safety. In the present work the author studies essence and structure of international agreements on avoidance of the double taxation and develops the basic directions of the international cooperation in tax sphere. It is concluded that a basis of world system of the taxation should be to adapt for the Russian conditions and to focused on European law standards and the World Tax Code.

Keywords: the interstate tax relations, agreements on avoidance of the double taxation, World Tax Code

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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