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.
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 [...]
TRANSFORMATION OF LEGAL AND ECONOMIC CONSEQUENCES OF THE APPLICATION OF INTERNATIONAL TAX AGREEMENTS IN THE CONDITIONS OF THE FORMATION OF THE DIGITAL ECONOMY 