HISTORIC DEVELOPMENT OF REGULATION OF FOREIGN COMPANIES’ TAXATION IN RUSSIA

The article deals with the history of the development of legal regulation of taxation of foreign organizations in the Russian Federation, as well as the history of cooperation between the Russian state and foreign countries on the conclusion of international tax agreements. The author conducts a brief analysis of Russian legal acts regulating the establishment and collection of taxes on foreign organizations adopted in the period from the second half of the 19th century, until the end of XX, and also explores the history of the conclusion of international agreements on taxation between Russia and foreign countries. In preparing this article, the author uses not only the provisions of legal acts and international treaties, but also the work of Russian and Soviet scientists who have studied certain aspects of the historical development of tax collection mechanisms for foreign organizations. According to the results of the analysis conducted by the author, conclusions were drawn up about the peculiarities of the development of legislation on the taxation of foreign organizations in the period under study and about its impact on the development of modern legislation in this area.

taxes, tax history, tax law, history of international taxation, foreign organizations, payments to foreign organizations, tax agreements, withholding tax, tax policy, international cooperation