Tax treaties are the basis of the international taxation system. They are the key tool for solving the issues of double taxation and settling tax disputes. The problem of double taxation can be caused by the differences in the tax bases, tax statuses, rules of taxable income definition, and requires solution. The article reviews the basic approaches to distributing tax authorities among tax treaty countries, the mechanism of avoiding double taxation under the conditions of free movement of capital and labor forces, technological and telecommunication achievements. Some ways of harmonizing international tax rules are proposed.
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