INTERNATIONAL TAXATION: MODERN PROBLEMS AND DEVELOPMENT TRENDS IN RUSSIA
The paper studies the optimization of international tax processes, and identifies the main trends in the development of international taxation on the basis of international practice, the OECD instruments and the FATF documents. The authors discuss issues related to international tax treaties and growing popularity of using offshore in tax planning. The paper touches upon organizing control over transfer pricing as well as suggests ways and methods of developing transnational tax cooperation between Russia and other countries.