Recent Changes in International Taxation and Double Tax Agreements in Russia

eJournal of Tax Research, Vol. 9, No. 3, pp. 339-352, 2011

15 Pages Posted: 22 Mar 2012

See all articles by Evgeny Guglyuvatyy

Evgeny Guglyuvatyy

School of Law & Justice, Southern Cross University

Date Written: September 29, 2011

Abstract

Russian international tax law may be characterised as rather fractional and curtailed. However, the Russian tax system is in the process of reform, and recent updates in the rules related to tax avoidance as well as provisions preventing misuse of tax treaties represent a positive advancement. The Russian government is currently attempting to tighten the tax law and in this vein, has been updating international tax law and the existing double tax agreements network. This paper presents an overview of the main latest changes in international taxation law and double tax agreements in Russian Federation and provides recommendations relevant to key issues identified.

Keywords: Russia, International tax, double tax agreements

Suggested Citation

Guglyuvatyy, Evgeny, Recent Changes in International Taxation and Double Tax Agreements in Russia (September 29, 2011). eJournal of Tax Research, Vol. 9, No. 3, pp. 339-352, 2011 , Available at SSRN: https://ssrn.com/abstract=2027258

Evgeny Guglyuvatyy (Contact Author)

School of Law & Justice, Southern Cross University ( email )

Australia

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