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Taxes and Taxation
Reference:

Grigoriev, A. S. National Legislation Regulating Tax Relations with a Foreign Element and Standards of International Law

Abstract: The article is devoted to the main approaches to the relation between standards of international and national laws regulating tax relations with a foreign element in the Russian Federation. The author o the article analyzes some aspects of interaction between internal and external sources of tax law and touches upon some issues of avoidance of international double taxation.


Keywords:

law, international, tax, agreement, intra-state, taxation, double, source, fi nancial, ratifi cation.


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