Проблемы международного налогообложения

Abstract

The article is devoted to the topical issues of international private law: taxation of foreign juridical persons and individuals, and the institute of international taxation agreements. In recent years the interest towards international taxation agreements solving various problems has significantly increased, since the issue of double taxation arises while practicing any entrepreneurship on the territory of foreign states. No researh in this field is available in Belarusian jurisprudence, which is determined by the novelty of the problems arising. Both this fact and the aim to harmonize national legislation are the author's reasons for considering this problem. Most of the states combine two principles in their taxation policy: taxation of their national juridical persons and individuals on their aggregate income on the basis of unlimited tax liabilities (the principle of citizenship) and taxation of all incomes and activities of foreign juridical persons and individuals realized on their territory on the basis of limited tax liabilities (the principle of territory). A company acting in any foreign country may fall under one of the three following regimes: — if the company is recognized as a resident of the given country, all its income including business within the country and overseas sources is to be taxed; — if the company is not a resident of the given country but performs activities on its territory or has its business office, only the income from local sources is taxed; — if the company is non-resident and does not perform activities in the country nor has a business office, only its liability income from local sources should be taxed. According to the territory principle, foreign juridical persons should pay taxes in Belarus if they get profit from the Republic of Belarus sources. However, there is no doubt that the state of residency of the given juridical persons would also be claiming a right to tax them on the basis of the principle of territory. This case results in a collision of the states' claims for tax jurisdiction, and, consequently, a potential possibility of double taxation emerges, which, in its turn, is caused by simultaneous taxation in both of the states. Avoiding, or at least, alleviating the negative consequences of double taxation can be achieved in two ways: adoption of unilateral measures on avoiding double taxation or participation in the international cooperation in the taxation sphere.