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  • HSE University
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  • The Legal Regulation of Cooperation between the Russian Federation and the Federal Republic of Germany in the Area of Taxation

Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Natalya Sharapova
The Legal Regulation of Cooperation between the Russian Federation and the Federal Republic of Germany in the Area of Taxation
Financial, Tax and Customs Law
(Master’s programme)
2017
The master's thesis is dedicated to research the legal regulation of cooperation between the Russian Federation and the Federal Republic of Germany in the area of taxation.

The relevance: an active economic cooperation between the Russian Federation and the Federal Republic of Germany can lead to inconsistencies related to the taxation of income, which is received by private persons and entities. And improvement of tax cooperation can help to minimize such conflicts.

The purpose of the master's thesis is to identify and research the legal peculiarities of cooperation between the Russian Federation and the Federal Republic of Germany in the area of taxation.

The object of the master's thesis are the relations between tax administrations of the Russian Federation and the Federal Republic of Germany in the tax area with a view to elimination of double taxation, to preventing tax discrimination, as well as to fight against tax evasion that can be carried out through the exchange of tax information.

The subject of the master's thesis includes the legislation of the Russian Federation about taxes and fees and the tax legislation of the Federal Republic of Germany; the Convention between the Russian Federation and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and on capital; the Convention of the Organization for Economic Cooperation and Development (hereinafter - OECD) on Mutual Administrative Assistance in Tax Matters; the OECD Model Tax Convention on Income and on Capital; the common experience of the Russian Federation and the Federal Republic of Germany aimed at fight against tax evasion.

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