International Tax Treaties: Consequences and Legal Assessment of Suspension (in Russia and Abroad)

The article examines the consequences of the suspension of double taxation agreements, analyzes the approaches of foreign countries to the legality of the suspension. The author reveals the possibilities of suspending the validity of international tax treaties that do not contain suspension rules, as well as the features of partial suspension of international tax treaties.

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Publication Details

Journal
Taxes
Published
2024-08-01
DOI
https://doi.org/10.18572/1999-4796-2024-3-39-45
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

International Tax Treaties: Consequences and Legal Assessment of Suspension (in Russia and Abroad)

Инна Хаванова
Taxes
Taxation and Legal Issues
article

International Tax Treaties: Consequences and Legal Assessment of Suspension (in Russia and Abroad)

Инна Хаванова
article en

Abstract

The article examines the consequences of the suspension of double taxation agreements, analyzes the approaches of foreign countries to the legality of the suspension. The author reveals the possibilities of suspending the validity of international tax treaties that do not contain suspension rules, as well as the features of partial suspension of international tax treaties.

Taxes
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Taxation and Legal Issues
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International Tax Treaties: Consequences and Legal Assessment of Suspension (in Russia and Abroad) — Инна Хаванова · Taxes (2024) | TGRS Research Map | TGRS