Nadezhda Baliuk
Financial Law Review, Issue 5 (1)/2017, 2017, pp. 1 - 7
https://doi.org/10.4467/22996834FLR.17.001.9029This article is devoted to a question of correlation of national and international tax law. An effort to cover the most widespread in Russian doctrine theoretical ideas about nature and subject of international tax law is undertaken. The author cites his own vision of mentioned theoretical problems, and also formulates reference direction, on which development of standards of international tax law is effected, defines the limits of international and Russian internal tax law and considers their correlation, problem aspects of law enforcements.