Forms of international cooperation in the field of taxation and Russian tax legislation

Abstract

The article gives the author’s definition of modern forms of international cooperation in the field of taxation. These include: international tax administration; delimitation of the tax jurisdiction of states and the fight against unfair tax competition among states; convergence of the tax systems of states. In relation to each form of international cooperation, the international legal principles underlying them are noted: international tax transparency, tax sovereignty of the state and its tax jurisdiction; prohibition of unfair tax competition. Particular attention is paid to the implementation of these international forms of tax cooperation in Russian legislation.