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НАЛОГОВАЯ ЮРИСДИКЦИЯ: ГРАНИ ВОЗМОЖНОГО И ОТСРОЧЕННЫЕ РИСКИ
The article is devoted to the development of theoretic legal questions of tax jurisdiction. The aim is to study spatial limits of tax jurisdiction, that stipulated for delimitation of concepts “tax sovereignty” and “tax jurisdiction”, determination of the borders of tax jurisdiction, modern legal means of their broadening as well as research of delimitation of tax jurisdictions under the interaction of national and international law norms. The author used general and specific scientific methods, including comparison. In the research the author presumes that inseparably linked with state sovereignty jurisdiction doesn't merge into the latest and spatial borders of the sovereignty of the Russian Federation could not coincide with spatial limits of its tax jurisdiction. In respect to international relations tax jurisdiction is power to create rules of taxation obligatory for subjects specified in them - residents and non-residents, that is recognized by other states as valid. In tax law, as it's noted in the article, there's no prohibition for simultaneous income taxation of the same subject in the state of source and the state of residence. As national laws doesn't exclude international double taxation, its' avoidance is possible mainly by international agreements. Recognition of states tax legislation as invalid only by virtue of ability to lead to international double taxation would broaden, by author's opinion, opportunities to avoid taxation. The rules of delimitation of the tax jurisdiction of states that are stipulated in international agreements on avoidance of double taxation, doesn't have the effects of limitation of tax sovereignty. Provisions of such agreements, which provide for the rights of tax obliged subjects - residents of one or both contracting states have both international and national legal content. They can't be implemented in the absence of national legislative regulation in this sphere of relations as material base for taxation by virtue of constitutional principle according to which taxes are set only by law. In international legal aspect, norms secure the delimitation of tax jurisdictions. Their national legal content ensures exercise and protection of tax subject rights, recognized for the aims of agreements. The author makes a conclusion that states have broad discretion in the field of jurisdiction spreading on subjects connected with them by certain criteria, as well as on property in respect to which the same conclusion can be made. At the same time the author supposes that it's right to talk about the link exactly with state and not with state territory, as spatial limits in which frames sovereign rights and duties of modern state are exercised, are broader than geographical region in limits of state borders.