Features of tax relations in the field of taxation of cross-border transactions

Abstract

The article analyzes the subject, object and content of tax relations in the field of taxation of cross-border transactions, according to the results of the analysis, it is concluded that these relations have their own peculiarity The purpose of the work is to determine the features of tax relations in the field of cross-border transactions. According to the author, tax relations in the field of taxation of cross-border transactions have their own specifics, which is associated with the complication of the subject composition by a foreign element (participants are connected by different jurisdictions) and a special object (cross-border operation), which affects the content of legal relations of persons expressed in the presence of special rights and obligations of the parties to a cross-border operation. At the moment, the borders between the countries are extremely blurred. All this leads to an increase in cash flows between countries, as a result, to an increase in cross-border transactions in Russia and in the world. Taxation of cross-border relations is an extremely relevant topic, since, on the one hand, the tax legislation of Russia should contribute to the global competitiveness of the Russian economy, and on the other hand, it should "protect" the base of tax revenues to the relevant budgets. These two goals sometimes contradict each other, which can lead to a situation of excessive complication of the procedure for taxation of cross-border transactions.