Open AccessBASES OF MODERN INTERNATIONAL TAX LAW
Author(s) -
S. O. Kushu
Publication year - 2017
Publication title -
naučnyj vestnik ûžnogo instituta menedžmenta
Language(s) - English
Resource type - Journals
eISSN - 2618-8112
pISSN - 2305-3100
DOI - 10.31775/2305-3100-2017-2-24-27
Subject(s) - tax law , international law , international taxation , soft law , sovereignty , law and economics , transparency (behavior) , double taxation , political science , tax reform , economics , public economics , international trade , law , business , politics
International tax law is one of the most important components of international taxation, since it contributes to the establishment of universal principles for the collection of taxes in the globalizing system of world economic relations, and also affects the transparency of the borders between national tax jurisdictions. International legal regulation of taxation is designed to solve numerous disputes between different countries of the world, the conflict of national legal systems in a kind of struggle for the right to impose incomes of subjects of international economic relations. In a broad sense, international tax law is understood as a set of international legal principles and norms governing interstate relations in the tax sphere. At the same time, the national taxation systems and the legal principles of their organization in the current system of world economic relations have fairly stable sovereignty. They remain highly autonomous, despite the continuously increasing impact of factors of the external economic and tax environment.