Abstract
УДК 347.9В статье рассмотрены проблемы налогообложения физических лиц – нерезидентов в российском налоговом праве. Освещены проблемы реализации принципа запрета дискриминации в российском налоговом праве. Показана важная роль судебной практики в развитии механизмов налогообложения нерезидентов.
Highlights
В статье рассмотрены проблемы налогообложения физических лиц – нерезидентов в российском налоговом праве
The issues of taxation of residents and non-residents under Russian tax law are considered in the article
The aim of this paper is the design of the legal framework of taxation of residents and non-residents under Russian tax law in the scope of implementation of OECD mechanisms in the legal regulation of income taxation
Summary
В статье рассмотрены проблемы налогообложения физических лиц – нерезидентов в российском налоговом праве. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. Aim. The aim of this paper is the design of the legal framework of taxation of residents and non-residents under Russian tax law in the scope of implementation of OECD mechanisms in the legal regulation of income taxation.
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