Types of tax relations with foreign element typical for taxes



Regional taxes imply only the first type of international tax and resident tax relations - second only. So the lawyer property tax is based on the principle of territoriality. Responsibility for debts related to the availability of the property, foreign property is not taxable. As a result foreign element may be admitted only motive.

If the tax that is built on the principle that the resident, so taxpayers can only admit people (as a general rule, the citizens of this country, but not foreigners). Foreign component which can be the only object of taxation.

Types of tax relations with foreign element typical for taxes based on the principle of combining first and second. Current taxes include income tax, property tax organizations, institutions and individuals for income tax. So you feel of foreign legal entity payable in the income tax Act, with the object of taxation mechanism that appeared.

International tax relations, folding currently in the midst of expanding linkages with the global economy and globalization of the economy, complex and heterogeneous. This is due to the fact that totally takes the various actors in the field of international communications sovereign States, international organizations and individuals and legal entities for different States.

These relationships occur when States entered into international agreements to eliminate double taxation and prevention of fiscal evasion, to conclude treaties on legal assistance in tax matters, the competent authorities in the States on tax matters. Most often, the emergence of international tax relations associated with the need to tax foreign legal entities and natural persons.

international tax relations:



Relations between States with regard to the conclusion and implementation of international tax treaties in order to determine tax jurisdiction of States;

Tax relations between States and nationals of other States (foreign law), any fiscal relations affect the sovereignty of other States;

General relations between legal entities and (or) individuals in different States that occur.

When you hold a foreign worker levy tax at source of repayment.

In place of international tax law in law system, there are many points of view. International tax law, in particular, as a special instance of the international financing law, which in turn is an independent branch of the international year. Some authors in international tax law considers international economic subsector.

Depending on the nature of relationships, as well as international actors concerned tax law can be defined as a complex area of law, and a set of national rules and international law governing international tax.

substantive law and conflict of law rules of international tax law and international tax law can be divided into substantive oversight functions and conflict.
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