International Tax Law

Shakhmametyev A. International Tax Law
Author: Shakhmametyev A.
Year: 2014
Pages: 824
Cover: hard cover
ISBN: 978-5-7133-1449-1

630 rub.

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This research is devoted to the comprehensive study of legal basis of tax relations arising in the implementation of international economic activity in the Russian Federation, and the interaction of states and international organizations on tax issues. The book deals with the theoretical issues of legal regulation of taxes. It covers problems of categorical apparatus of tax law, draws attention to the historical and current aspects of international tax law, and analyzes the sources and the basic elements of acting in the Russian system of legal regulation of tax relations with foreign element. The author goes beyond the provisions of positive law; he gives a detailed analysis of some theoretical issues of tax law and, in particular, the development of its institutions and international tax law. Other authors, who paid attention to these issues in their work, did not come to a consensus. Therefore, the proposed point of view does not claim to originality, and sometimes does not coincide with a particular position, including prevailing on debated issues. The conclusions and positions, as well as systematic factual material may be of interest for scientific, educational and teaching activities used in the conduct of general courses and special courses on tax, customs, finance, law, international economic relations on the legal and economic faculties of higher educational institutions.