Tolkovanie i primenenie soglasheniĭ ob izbez︠h︡anii dvoĭnogo nalogoobloz︠h︡enii︠a︡ v uslovii︠a︡kh deĭstvii︠a︡ mnogostoronneĭ Konvent︠s︡ii
Monografii︠a︡
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Since January 1, 2021, the multilateral Convention on the implementation of measures related to tax treaties has been applied to 34 Russian double tax treaties in order to counteract the erosion of the tax base and the shifting of profits from taxation. In total, Russia extended the Convention to 71 agreements. The monograph examines the features of the analysis of the "three-layer" content of modern tax rules: the multilateral Convention (with reservations and statements) - bilateral agreements - the Tax Code of the Russian Federation. Special attention is paid to the issues of interpretation of multilingual treaties, given that the authenticity of the text of the Convention is established in English and French. This situation is unusual for domestic law enforcers, since all Russian agreements on the avoidance of double taxation have an authentic text in Russian.
