Tax Aspects Between Russia And China

The object of the thesis:The unique ways to avoid double taxation between Russia and China. The subject of the thesis:the nature of double taxation, the ways to avoid double taxation and Agreement between Russia and China for the avoidance of double taxation. Purpose of the thesis:the understanding of taxation system and ways to avoid double taxation between Russia and China. Based on the goal, there are following objectives:-to describe the taxation system between Russia and China;-to understand the term of double taxation;-to identify the ways to avoid double taxation in general;-to analyse the changes in the new Agreement between Russia and China for the avoidance of double taxation;For the realization of the paper I firstly looked at the main law of China and Russia, than I analysed compared law of two countries related to the tax. Also I researched the main international tax treaties that usually countries use as a model for double tax treaties. In the end of my work I made and overview of Agreement between Russia and China for the avoidance of double taxation and compare with agreement between Russia and Netherlands.The introduction reveals the relevance of the study, raises the problem, goal and objectives of the work, defined the purpose and object of scientific research and overview of all thesis. In the first Chapter I summarized and compared Russian and Chinese tax systems.The second Chapter was focused on the nature of double taxation, causes of the double taxation, sources of conflict and types of double taxation.In the third Chapter I analysed an information about the ways to avoid double taxation in general, double tax treaties models and other ways to avoid double taxation, such as offshore zone and third party.In the fourth Chapter was researched the agreement on avoidance of double taxation between Russia and China, analysed the changes in the new Agreement between Russia and China for the avoidance of double taxation. Also, I compared the agreement between Russia and China for the avoidance of the double taxation and the agreement between Russia and the Kingdom of the Netherlands.In the conclusion I summarized the information from previous parts, described potential abusive use of the treaty to avoid taxation on both sides. The agreement between Russia and China aimed to stimulate entrepreneurial activity, establish equal legal status, contribute to greater international contact between countries, the development of an integrated network of market relations and protection of national interests of each state. It should be noted, that the changes contribute to the attraction of investments into economy of both countries, that is why, the improvement of the agreement on avoidance of double taxation are a positive development for China and Russia.