International Tax Law

International tax law is a complex set of legal rules, subject to regulation which, in particular, are: 1) the relations between states arising from the redistribution of the tax treaty powers to exercise the rights of taxation, 2) the relationship between the competent financial authorities of different countries to exchange tax information on legal assistance in tax matters, etc., and 3) cross-border tax ratio

• ITL is a collection of international law, and in the broad sense of national rules governing the relationship of taxation, in which there is a foreign element.

•International Taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws

Typical sources of international tax law include:

•1) international treaties on avoidance of double taxation (on income, capital, on inheritance) 2) International treaties on tax information exchange and cooperation on issues of tax compliance 3) national tax legislation relating to cross-border tax

•Taxation as an object of interstate regulation - even though the phenomenon is relatively young but has already proved its importance and special significance for international economic cooperation. This is confirmed, in particular, the practice of concluding tax treaties.

•Before the Second World War the number was fairly small at present only within the 24 States of the Organization for Economic Cooperation and Development (OECD) operates more than 200 conventions on avoidance of double taxation.

•Problems of fiscal relations are discussed at these gatherings, such as the United Nations (UN) United Nations Conference on Trade and Development (UNCTAD), Organization of American States (OAS), Organization for Economic Cooperation and Development, the Andean Pact, etc.

•Formation and development of international tax law - the main regulatory control of fiscal relations at the international level - has generated enormous interest in the scientific world, and at the same time created a lot of debate among scientists about the nature of the phenomenon.

•Paying taxes is possible only if there is a direct expression of a foreign state. Conflict of taxation may be subject to proceedings in a diplomatic manner rather than in local courts.• Another important set of relations connected with the international taxation - a relationship with individuals and entities

•Thus, nationality, citizenship, domicile and other features that characterize the situation of individuals in civil law are generally not taken into account in determining their tax status.

•The main content of both national and international tax relations - a unilateral obligation of the taxpayer to the state budget a sum of money.

•the functioning of international tax law is impossible without the implementation of the basic principles of international law (ius cogens), constituting the foundation of the entire system of international relations, without the application of the law of treaties and the law of international organizations.

International tax law can not apply to the tax rules of national legal systems

•First, such a requirement gives rise to situations that are not regulated by international treaty practice. •Secondly, the taxpayer may waive benefits under the agreement, if he prefers to spread on his internal rules.

•Finally, the third point, which is perhaps the most important is the fact that, while national and state fiscal policy frameworks overlap of international economic relations, the factor of national control over taxation while it remains dominant.

•The next most important position, which is based on international tax law is the principle of cooperation, providing for the interaction of the tax issues in a fair and mutually beneficial basis

•"All countries should cooperate through the conclusion of relevant international agreements on a rational basis," - says the Final Act of the United Nations Conference on Trade and Development on June 15, 1964.

•Non-discrimination in the tax area means to the residents of another country of the same tax treatment as residents of their own state, that is, national treatment.

•Each party reserves the right to provide residents with tax relief without the need for distribution to residents of another state. In addition, it is not obliged to grant to residents of the other contracting party, tax benefits, provided for special arrangements for residents of third countries.