Abstract
The article examines the formation of the Russian system of tax anti-avoidance measures in terms of adapting the experience of other countries and international organisations. Anti-avoidance measures of national tax legislation and international tax treaties, judicial concepts are investigated. The study shows a significant degree of borrowing foreign experience in the implementation of special anti-evasion tax measures and a weak appeal to foreign experience in the development of general tax anti-avoidance measures.
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