Legal framework for avoiding international double taxation of income

The article examines the legal framework for avoiding international double taxation of income in the Russian Federation. It analyzes key provisions of Russian tax legislation, international agreements, and mechanisms aimed at preventing the multiple taxation of the same income. Special attention is given to the role of international double taxation treaties, their interaction with national legislation, as well as current changes and challenges associated with globalization and the development of international tax law.

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Publication Details

Journal
ACCOUNTING AND CONTROL
Published
2025-01-01
DOI
https://doi.org/10.36871/u.i.k.2025.11.01.009
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Legal framework for avoiding international double taxation of income

Larysa Bondarenko, Svetlana P. Ionycheva
ACCOUNTING AND CONTROL
Taxation and Legal Issues
article

Legal framework for avoiding international double taxation of income

Larysa Bondarenko, Svetlana P. Ionycheva
article en

Abstract

The article examines the legal framework for avoiding international double taxation of income in the Russian Federation. It analyzes key provisions of Russian tax legislation, international agreements, and mechanisms aimed at preventing the multiple taxation of the same income. Special attention is given to the role of international double taxation treaties, their interaction with national legislation, as well as current changes and challenges associated with globalization and the development of international tax law.

ACCOUNTING AND CONTROLVol. 11
Openalex Percentile: Top 62%
Taxation and Legal Issues
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Legal framework for avoiding international double taxation of income — Larysa Bondarenko, Svetlana P. Ionycheva · ACCOUNTING AND CONTROL (2025) | TGRS Research Map | TGRS