Taxation of income of tax non-residents from international traffic in Russia

The purpose of the research. The objective of this research is to define what international traffic for purposes of taxation is, and how Russia taxes respective income of non-residents and what changes were caused by the suspension of 38 Russian double tax treaties (DTTs).   Methodology. The researc...

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Auteur principal:	E. V. Kilinkarova
Format:	Artigo
Langue:	Russo
Publié:	Dostoevsky Omsk State University 2025-09-01
Collection:	Правоприменение
Sujets:	налог международное налогообложение международные перевозки соглашение об избежании двойного налогообложения налог у источника налог на прибыль
Accès en ligne:	https://enforcement.omsu.ru/jour/article/view/1129
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