The implementation of the russian federation of international tax agreements: Analysis of concerns and suggestions

Abstract

© 2019, Research Trend. All rights reserved. One of the key tasks of the international tax agenda at the present stage is to achieve a fair and certain taxation of economic activity in profit-making states. States around the world are affected by tax minimization strategies by distributing taxable income to low or zero tax burdens and lowering the tax base in the state of origin of capital. The current international tax regulatory framework developed within the framework of international organizations contains approaches and tools to combat international tax evasion. This study is devoted to the study of the implementation by the Russian Federation of international tax agreements and proposals on multilateral cooperation in the tax sphere at the interstate level. The paper analyzes the soft law instruments for tax regulation in the framework of international organizations, which at the same time give a significant result of the implementation processes at the national level. Trends in the development of international legal regulation of interstate cooperation on tax issues are identified. The latest practice of international cooperation of the Russian Federation on the implementation of the components of the BEPS plan (Action Plan on Base Erosion and Profit Shifting. Organization for Economic Cooperation and Development) is analyzed. The main consequences of the implementation of the multilateral convention by the Russian Federation on the implementation of measures related to tax agreements in order to prevent the erosion of the tax base and the removal of profits from taxation for Russian companies are identified.