Popova, S.S. The principle of avoidance of double taxation in the decisions of the Constitutional Court of the Russian Federation.

Abstract: Numerous applications to the Constitutional Court of the Russian Federation were devoted to avoidance of double taxation, however, the principle of avoidance of double taxation was not clearly set in any one particular decision of the Constitutional Court. This is why this issue still retains topicality, especially now, when the tax reform is going on. This article contains analysis of the practice of the Constitutional Court of the Russian Federation on the issue of double taxation.