Abstract
The article comprehensively covers the problem of collecting cross-border tax debt. The author, based on national legislation, international treaties and law enforcement practice, explores domestic and international legal mechanisms for collecting “internal” (due by foreign/non-resident debtors to the Russian budget system) and “external” cross-border tax debt (due by Russian/resident debtors to the budget of a foreign state), identifies difficulties in their implementation and ways to solve them.
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