International Tax Rules in Russia: Analysis and Conceptual Findings

This article analyses the adoption of international tax rules and concepts in Russia. The author concludes that, although Russian international tax rules are generally based on international tax practice, there is a significant gap between Russian international taxation rules and the rules of OECD member countries, which has led to a high level of uncertainty, base erosion in Russia and damage to Russia’s competitive advantage in terms of attracting foreign investment due to its international tax treaty policy.