Bankruptcy of foreign citizens in the Russian Federation as an efficient means of enforcing the tax debt
The article deals with the concept, signs, causes of international double taxation. The necessary general conditions for the emergence of double legal international taxation are indicated. Various approaches to solving the problem of international double taxation are analyzed. It is proposed to single out the domestic and international legal regimes for eliminating international double taxation. Within the framework of the proposed regimes, the main methods for eliminating international double taxation are considered.