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NB: Administrative Law and Administration Practice
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MAIN PAGE > Journal "NB: Administrative Law and Administration Practice" > Rubric "Tax administration"
Tax administration
Ivanou A. - Avoidance of Double Taxation Treaties and Creation of Taxpayer Rights pp. 46-56

DOI:
10.7256/2306-9945.2017.6.25115

Abstract: The article is devoted to international treaties on avoidance of double taxation and creation of taxpayer rights. In his research Ivanov analyzes whether it is possible to create individual rights within the framework of tax treaties taking into account the fact that such treaties are concluded between the state, government and particular territories and create rights for contracting parties in the first place. The author pays special attention to the question about what individuals the avoidance of double taxation treaties cover. The author examines the provisions of the Vienna Convention on the Law of Treaties, tax treaties, national tax laws, judicial practice and doctrinal positions. At the end of the research, the author concludes that by concluding tax treaties, the states assume certain responsibilities and create legal expectations of taxpayers by addressing provisions of such treaties to them and creating these rights for them. This approach to the legal nature of tax treaties allows to ensure a due protection of taxpayer rights in the future and to better understand the limits of their implementation and possible ways to abuse them. 
Lapin A.V. - Particularities of Administering Indirect Taxes in the Process of International Trade between Organisation for Economic Co-operation and Development Member States pp. 51-62

DOI:
10.7256/2306-9945.2017.5.24373

Abstract: The subject of the research is the economic relations that arise in the process of administering indirect taxes for international trade of goods and services performed by Organisation for Economic Co-operation and Development (OECD) member states. The author of the article analyzes the principles of indirect taxation and particularities of indirect taxation in OECD member states. In the process of his research Lapin analyzes legal acts, academic literature on taxation of goods and services consumption between OECD member states and Eurasian Economic Union member states. The methodological basis of the research implies recent findings and achievements. In the process of his research Lapin has used general philosophical methods, systems approach, analysis, synthesis, analogy, deduction, empirical research methods (observation, comparison, collectoin and analysis of data), current and prospective analysis and synthesis of theoretical and practical materials. The novelty of the research is caused by the fact that the author proves the need to apply rules similar to those used by the EU: as a result of customs barriers being eliminated, purchase of goods, works or services inside the EU is imposed to tax in a destination member state for 'business for business' (B2B) shipments. This allows to apply the taxation principle used by the destination member state even when particular customs procedures are not applicable. The main result of the research is the recommendations on harmonization of taxation and customs rules aimed at clarifying taxation procedures between Eurasian Econmic Union member states. 
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