Международное налоговое право: проблемы теории и практики

    Паскуале Пистоне,

    научный директор Международного бюро фискальной документации (IBFD), профессор налогового права Венского университета экономики и Университета Салерно

Preface

This book brings together the past, present and future of Russian international tax law, reflecting the exceptional attitude of its author – that most of us regard as the finest Russian international tax scholar – to set the pace for the development of this discipline in Russia, while contributing to the scientific dialogue within the global international tax community in the light of the analysis of selected literature in an extraordinarily high number of languages.

The first four chapters reaffirm the leading role of legal sciences in addressing the complex practical repercussions arising in the field of international taxation and achieve a systematic study of the relations with other branches of law in conformity with the scientific methodology of legal sciences.

The remaining four chapters elaborate on two core blocks of absolute scientific value that prove the author’s role as gateway between the Russian and the international tax community.

The first block contains the recognition of the principles of international taxation, the analysis of the boundaries of tax sovereignty and of the conflicts in tax jurisdiction, taking into account tax and non-tax international treaties. The second block carries out an original historical reconstruction of the approach of the USSR to international and interregional double taxation, which supplements the first block in drawing the framework within which the author develops his own guidelines for the Russian international tax policy as member of the BRICS and thus also set a milestone for the future of Russian international tax law.

Naples (Italy), 26 July 2016

    Pasquale Pistone,

    Academic Chairman, IBFD Professor of Tax Law, WU Vienna and University of Salerno

Введение

1. На протяжении последних ста лет в юриспруденции практически всех без исключения стран, а также на мировой арене сформировалась относительно новая и достаточно сложная отрасль права, которая получила в английском языке наименование «International tax law» или «Law of international taxation»[1 - См.