Abstract: The authors of the article raise the question about the interrelation between socio-economic indicators of the country development and the development level of the country international tax policy instruments. The first part of the research is devoted to the theoretical analysis of the concept of international tax policy and analysis of the definitions that it has today. The authors offer their own definition of international tax policy providing that it has two antagonistic areas, prevention of tax avoidance and economic activity incentives. The authors also systematize instruments and mechanisms that different countries use to develop their international tax policy. The second part of the research is devoted to the practical study of the interaction between socio-economic features of the country and the development level of international tax policy instruments. For this purpose the authors describe the roles of the analyzed countries on the world capital market and build a scoring correlation model that allows to evaluate the relationship between analyzed socio-economic indicators and indicators of international tax policy in these countries. Despite the fact that international tax policy is formed by very similar instruments in nearly all countries of the world, the results of this research demonstrate that the contents of international tax policy varies from one country to another and mainly depend on particular socio-economic factors. 

Abstract: This article is devoted to the multilateral tax instrument within the BEPS plan and how the entire concept and particular provisions of it are perceived by participating jurisdictions. To achieve the aforesaid goal, the authors of the article analyze provisions of the multilateral tax instrument within the BEPS plan and official sources of foreign competent authorities explaining positions of these countries regarding the multilateral tax instrument within the BEPS plan. The results of the first part of the research demonstrate that the multilateral tax instrument within the BEPS plan is still far from achieving the goals of international 'tax cooperation' and some key countries prefer not to implement certain provisions of the multilateral tax instrument within the BEPS plan in their double tax treaties based on particularities of their own tax policies. The second part of the research is focused on analyzing the role and position of the Russian Federation regarding the multilateral tax instrument within the BEPS plan. Based on the analysis of Russia's laws, other legal sources and the experience of the foreign states analyzed in the first part of the research, the authors underline provisions of the multilateral tax instrument within the BEPS plan that Russia is not ready to implement in double tax treaties yet. In the third part of the research the authors analyze a new double tax treaty between the Russian Federation and Japan that fully comply with Action 15 of the BEPS plan and multilateral instrument within the BEPS plan, however, they underline that it also has the problems described in the second part of the research. In the third part of their research the authors focus on the features of the mutual agreement procedure within the framework of the aforesaid double tax treaty. Based on their analysis, the authors have discovered a pressing need to reform the mutual agreement procedure and offer their recommendations on how to do it.