In today's economy, the basis for optimal tax policy is a holistic approach in the application of international agreements to avoid double taxation. Contracts applicable between jurisdictions are the main instruments for resolving tax disputes and conflicts by taxpayers. The validated double taxation process in each country depends to a large extent on the structure of the tax base, the status of the taxpayer and the established rules for determining taxable income. The object of the study is social relations arising in the field of legal regulation of double taxation. In turn, the subject of study is legal norms, international treaties and agreements regulating social relations arising in the sphere of legal regulation of double taxation. In the practice of international taxation, more than 3000 bilateral international treaties on avoidance of double taxation of personal income and prevention of tax evasion are applied, whereas in Russia, this figure exceeds 80 existing agreements. Under the current legal system, the provisions of double taxation agreements have priority over the provisions of the domestic tax legislation. The analysis of changes in bilateral international double taxation treaties between Russia and Cyprus, Luxembourg and Malta in 2020 allowed identifying important aspects of their legal application and formulating the main tasks necessary for the development of tax potential and successful cooperation in the field of regulation of trade and economic relations.
tax administration, double taxation agreements, international treaties, personal income tax, income tax, tax policy
1. Sklyarova A.A., Plieva V.A., Hugaeva L.T. Problemy dvoynogo mezhdunarodnogo nalogooblozheniya // Ekonomika i predprinimatel'stvo. 2017. № 9-2 (86). S. 1054-1057.
2. Tyurina Yu.G. Mehanizm realizacii social'noy funkcii nalogooblozheniya dohodov fizicheskih lic // Intellekt. Innovacii. Investicii. 2012. № 4. S. 48-50.
3. Ivanov A.E. Primenenie norm nacional'nogo zakonodatel'stva pri realizacii prav nalogoplatel'schikov po soglasheniyam ob izbezhanii dvoynogo nalogooblozheniya // Samoupravlenie. 2019. T. 2. № 1 (114). S. 52-54.
4. Karaev A.K. Organizacionnye osobennosti pensionnoy sistemy Shvecii // Finansovaya zhizn'. 2018. № 3. S. 32-35.
5. Glubokova N.Yu. Teoriya i istoriya nalogooblozheniya: ucheb. posobie. M. : Izd. centr EAOI, 2009.78 s.
6. Kosov M.E. Byudzhetnaya politika Rossiyskoy Federacii: problemy i puti ih resheniya // Ekonomika i predprinimatel'stvo. 2016. № 8 (73). S. 847-855.
7. Gerken, L., Märkt, J. Schick, G. (2001) Double income taxation as a response to tax competition in the EU // Intereconomics Vol. 36, pp. 244-254.
8. Slemrod, J.B. (1995) Free trade taxation and protectionist taxation // International Tax and Public Finance. Vol. 2, pp. 471-489.
9. Palomba, G. (2008) Capital income taxation and economic growth in open economies // International Tax and Public Finance. Vol. 15, pp. 668-692.
10. Sorensen, P.B. (1994) From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries // International Tax and Public Finance. Vol 1, pp. 57-79.
11. Atkinson, A.B., Sandmo, A. (1980). Welfare Implications of the Taxation of Savings // Economic Journal. Vol. 90, pp. 529-549.
12. Nerlove, M., Razin, A., Sadka, E., Weizsäcker, R.K. (1993). Comprehensive Income Taxation, Investments in Human and Physical Capital, and Productivity // Journal of Public Economics Vol. 50, pp. 397-406.
13. Friedman M. Simon K. (1941) Incomes from Independent Professional Practice // American Journal of Sociology. Vol. 46 (4). pp. 636 637
14. Korableva O.N., Kalimullina O.V. (2016) An innovative approach to strategic risk management in banking: Russian banks case study // WSEAS Transactions on Business and Economics. T. 13. pp. 269-282.
15. Dordzhiev Ch.G. Sovershenstvovanie mehanizmov ustraneniya dvoynogo nalogooblozheniya putem vnedreniya nalogovogo rulinga // Ekonomika i predprinimatel'stvo. 2020. № 8 (121). S. 1077-1079.
16. Investicionnoe sotrudnichestvo Rossii i Kitaya // N.V. Luk'yanovich, M.V. Demchenko, T.P. Rozanova, P.S. Seleznev, A.B. Dmitrieva / red. N.N. Kotlyarov, A.V. Ostrovskiy. M., 2016. 162 s.
17. Kalacheva O.N. Sistema sbalansirovannyh pokazateley kak deystvennyy instrument upravlencheskogo ucheta // Ekonomika i upravlenie: problemy, resheniya. 2017. № 6. S. 68-72
18. Korableva O.N., Kalimullina O.V., Magomedova V.R. Ocenka innovacionnoy aktivnosti stran na osnove indeksacii i formirovaniya reytingov: problemy i perspektivy // Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. 2017. № 6 (100). S. 27.
19. Masterov A.I. Faktory formirovaniya neformal'noy zanyatosti v Rossii i mery nalogovoy politiki, napravlennye na ih neytralizaciyu // Nacional'nye interesy: prioritety i bezopasnost'. 2019. T. 15. № 3. S. 490-508.
20. Ponomareva K.A. Pravila nalogooblozheniya prirosta kapitala pri vyvode aktivov // Nalogoved. 2019. № 1. S. 76-89.
21. Morozova T.V. Metodologicheskie i prakticheskie aspekty razrabotki malymi predpriyatiyami rabochego plana schetov s netipovymi korrekspondenciyami // Problemy sovremennoy ekonomiki. 2016. № 3 (59). S. 104-107.
22. Shtefan Ya.G., Zimakova L.A., Vakhrushina M.A., Malitskaya V.B., Chirkova M.B. (2017) Meat processing companies. Espacios. Vol. 38(49), p. 16.
23. Lehoux L., Morozova T.V., Safonova E.G. Main differences between new and old Irish/UK GAAP // V sbornike: Finansy, nalogi i uchet v stranah dal'nego i blizhnego zarubezh'ya: innovacionnye resheniya sbornik nauchnyh trudov po materialam Mezhdunarodnoy nauchno-prakticheskoy konferencii. 2017. S. 9-13.
