The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules
The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms o...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2022-01-01
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| Series: | Pravoprimenenie |
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| Online Access: | https://enforcement.omsu.ru/jour/article/view/569 |