Abstract
The article covers international cooperation between states in the field of direct taxation. The author focuses on the OECD Model Convention on prevention of double taxation on income and capital tax. The forms and limits of international cooperation on direct taxation are listed. The article deals with the problem of the exchange of information for tax purposes, tendencies of development of legal regulation of information exchange in international treaties. The author notes that the trend of the last decade is the growth of bilateral double taxation agreements based on OECD Model Convention. It is noted that the fact of ratification by Russia of the joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters is vital for Russia to integrate into the process of information exchange.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.