Vectors of development of multilateral cooperation in the tax sphere with the participation of the Russian Federation

Anna Reut; E. Volkova

UDC 34

VECTORS OF DEVELOPMENT OF MULTILATERAL COOPERATION IN THE TAX SPHERE WITH THE PARTICIPATION OF THE RUSSIAN FEDERATION Vectors of development of multilateral cooperation in the tax sphere with the participation of the Russian Federation

АА Аа

Published in Journal of Legal Studies · Volume 9, Issue 2 · Pages 70–78 · Rubric: financial law

Received: 06.06.2024 Accepted: 07.06.2024 Published: 15.08.2024

Authors

Anna Reut

E. Volkova

Anna Reut

Academic degree: candidate of jurisprudence sciences

Financial University under the Government of the Russian Federation Associate Professor · Department of International and Public Law · Moscow

E. Volkova

Financial University under the Government of the Russian Federation Moscow

ABSTRACT

The geopolitical situation in the world has led Russia to divide countries into friendly and countries that allow unfriendly actions in relation to Russia, its organizations and individuals. As a result, political disagreements were transferred to economic, including tax relations. With this in mind, the main promising areas of international tax cooperation in Russia have been identified. The interaction of Russia with the OECD and the WTO in the current situation was considered, and Russia's cooperation on tax issues with states within the EAEU and BRICS was analyzed.

KEYWORDS

international cooperation, tax relations, international tax law, exchange of information, OECD, BRICS, tax police of the EAEU’s states

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executive editor

Elena Titova

titova_en@infra-m.ru

chief editor

(Peshkova) K. Belogorceva

peshkova1@yandex.ru

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VECTORS OF DEVELOPMENT OF MULTILATERAL COOPERATION IN THE TAX SPHERE WITH THE PARTICIPATION OF THE RUSSIAN FEDERATION Vectors of development of multilateral cooperation in the tax sphere with the participation of the Russian Federation

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