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Tax Treaties in Canada
Chernov Konstantin Vladimirovich

lawyer at EnergoConsalt Company

115419, Russia, g. Moscow, pr-d 2 Verkhnii Mikhailovskii, 8

chernov_k_mp@mail.ru

Abstract.

This article is devoted to the delimitation of authority between the center and constituents by concluding special tax treaties in Canada. In his article Chernov analyzes authority of the center and constituents as a result of tax treaties, tax treates and their structure, and whether it is possible to use such treaties in Russia. In addition, the author provides the results of his analysis of the laws that regulate the procedure, terms and conditions of Canadian tax treaties. The author also touches upon the history of how tax treaties were first created in Canada. Within the framework of this research, the author has used general research method, analytical, deductive, inductive and comparative methods. The rationale of the research is caused by the fact that Canadian idirect taxation is an understudied topic for Russian scientists and practical lawyers while the Canadian system of taxation is believed to be one of the best in the world. All of the aforesaid proves the fact that Canadian experience can be useful for Russia. 

Keywords: subjects of the federation, federation, taxes, tax agreements, law, state, Canada, indirect taxes, economy, regulation

DOI:

10.7256/2454-065X.2018.8.27675

Article was received:

25-10-2018


Review date:

26-10-2018


Publish date:

04-11-2018


This article written in Russian. You can find full text of article in Russian here .

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