Abakarova R.Sh.Dagestan State Institute of National Economy of Dagestan Republic, Makhachkala, Republic of Dagestan, Russian Federation abakarovarabiyat@mail.ru
The article points out that the international double taxation emerges due to the difference of legislation of two or more countries. Double taxation creates serious problems for organizations, which conduct their activities abroad. The authors emphasize the need to develop international law in order to minimize the adverse effect from the international double taxation.
Keywords: tax avoidance, international law, international, double taxation
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