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Eliminating double taxation of income and prevention of tax avoidance form a complex global system covering many types of international interaction in the area of tax relations.However,today the problems are still not solved in the framework of the Model Conventions proposed in the second half of the last century are also obvious.The search for new regulatory solutions recognized by international community and organizations such OECD,UN and G20.Increasing importance of international treaties,the complexity of the tasks solved with their help impose increasingly high requirements to their implementation by states,which gives special relevance to the study of international cooperation on tax issues.The significance of this study is due to the rapid development of international economic relations,the complexity of the implementation of agreements on the avoidance of double taxation and prevention of tax evasion in international and domestic legislation levels.Russia and China,countries that are not members of the OECD,but actively use the main trends of the tax policy of this organization and actively participate in BEPS Project,are important actors in the global economic arena.Moreover,the adoption of the new agreement on avoidance of double taxation reflects the development of tax policy not only in relation to international tax law,but also the main trends of domestic legislation.