Analysis reveals key tax provisions and international treaties to prevent double taxation of income, highlighting challenges in globalization.
The article examines the legal framework for avoiding international double taxation of income in the Russian Federation. It analyzes key provisions of Russian tax legislation, international agreements, and mechanisms aimed at preventing the multiple taxation of the same income. Special attention is given to the role of international double taxation treaties, their interaction with national legislation, as well as current changes and challenges associated with globalization and the development of international tax law.
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Ionycheva et al. (2025) studied this question.
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