Correlation Between the International and National Tax Law
This article analyzes the key moments of the correlation between the international and national tax law. The concept of tax and legal regulation of any state is comprised of the interstate and international field of right. The author provides an accurate definition to these terms, finds interrelation of the two legal institutes from the point of view of the subjects of this field and with the help of the most widespread approach which is based on a priority of standards of international agreements over provisions of the national legal system. The author comes to the conclusion that modern tax legal relations cannot consist only of norms and standards of the international or national (interstate) law. At the same time, their interlacing and even interpenetration render a positive effect both on the state taxation system and the international system of taxes and fees.