Abstract

The work is devoted to the prospects of transformation of bilateral tax treaties in digital conditions. To address this question, the authors studied the prerequisites for the transformation of tax systems in an environment of increasing use of digital technologies, and identified key tax challenges. Some of them are addressed both through the introduction of unilateral measures by countries, and through the accession of jurisdictions to the global consensus of the OECD. Nevertheless, some digital challenges are being addressed more acutely, as the content of the Model Conventions of the OECD (2017) and the UN (2017) is not always changing as rapidly as scientific and technological progress. The study pays special attention to the analysis of the Russian tax system and bilateral tax treaties: it was found that to date their content cannot effectively address the identified digital problems. Therefore, the authors at the end of the research offer proposals aimed at improving the international tax doctrine of the Russian Federation in the context of the digital economy. Милоголов Николай Сергеевич, к.э.н., старший научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Патель Светлана Сергеевна – старший научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Громов Владимир Владимирович, к.э.н., старший научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Кострыкина Наталья Сергеевна, научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Корытин Андрей Владимирович, научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики Мелкова Елена Владимировна, научный сотрудник, Институт прикладных экономических исследований, Лаборатория исследований налоговой политики

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Published on 22/09/22
Submitted on 14/09/22

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