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1

Lang, Michael. Tax rules in non-tax agreements. IBFD, 2012.

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2

Mittal, D. P. Taxmann's Indian double taxation agreements & tax laws. 5th ed. Taxmann Allied Services, 2007.

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3

Westin, Richard A. Environmental tax initiatives and multilateral trade agreements: Dangerous collisions. Kluwer Law International, 1997.

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4

Bernstein, Jack. Shareholder agreements: A tax and legal guide (includes legal precedents). CCH Canadian, 1988.

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5

National Action Committee on the Status of Women. Response to the federal discussion paper on federal-provincial tax collection agreements. [s.n.], 1991.

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6

R, Santhanam. Commercial's handbook on double taxation avoidance agreements & tax planning for collaborations. 4th ed. Commercial Law Publishers (India), 1998.

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7

R, Santhanam. Commercial's handbook on double taxation avoidance agreements & tax planning for collaborations. 5th ed. Commercial Law Publishers (India), 2001.

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8

Goyette, Nathalie. Contrer l'abus des conventions fiscales: Point de vue canadien sur une question internationale. Association canadienne d'études fiscales, 1999.

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9

Starczewski, Lisa M. IRS national office procedures: Rulings, closing agreements. Tax Management Inc., 2002.

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10

Santhanam, R. Commercial's Handbook on double taxation avoidance agreements and tax planning for collaborations. 3rd ed. Commercial Law Publishers (India), 1997.

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11

G, Salten Melissa, ed. Structuring the tax consequences of marriage and divorce. Little, Brown, 1995.

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12

McCaffrey, Carlyn S. Structuring the tax consequences of marriage and divorce. Little Brown, 1995.

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13

Thiede, Ralph. Cross-border wealth planning through Liechtenstein: The new tax regime, arrangements with the United Kingdom and international tax agreements. Society of Trust and Estate Practitioners (STEP), 2014.

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14

American Law Institute-American Bar Association Committee on Continuing Professional Education, ed. Estate, tax, & benefits planning for unmarried couples: Formal and informal arrangements and agreements. ALI ABA, 2009.

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15

Canada. Dept. of Finance. Explanatory notes relating to the Budget and Economic Statement Implementation Act, 2007 and draft regulations relating to tax information exchange agreements. Dept. of Finance Canada, 2007.

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16

Santhanam, R. Commercial's handbook on double taxation avoidance agreements & tax planning for collaborations: Covering trade agreements as amended by Finance Act, 2011, dt. 8-4-2011. 8th ed. Commercial Law Publishers (India), 2011.

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17

India. India, bilateral treaties and agreements. Published for Policy Planning and Research Division, Ministry of External Affairs, Govt. of India, New Delhi, by Siba Exim, 1994.

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18

Stoeber, Edward A. Tax planning techniques for the closely held corporation. 3rd ed. National Underwriter Co., 1987.

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19

Tax planning techniques for the closely held corporation. 2nd ed. National Underwriter Co., 1985.

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20

Foreign collaboration agreements: Some issues : an intensive study of income-tax, foreign exchange & other related problems. Taxation, 1985.

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21

New York (State). Legislature. Assembly. Standing Committee on the Judiciary. New York State Assembly joint public hearing on Indian land claim, casino gaming and tax agreements. Associated Reporters Int'l., Inc., 2005.

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22

Yermakov, Vitaly. PSAs versus the regular tax and licensing regime in Russia--which works better?: Introducting the new CERA model. CERA, 2002.

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23

Rothstein, Andrew D., Sara A. Wells, Catherine O. Neijstrom, and Allison M. Whitmore. I do, act II: Estate planning for second marriages. MCLE New England, 2015.

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24

New York (State). Legislature. Assembly. Standing Committee on the Judiciary. Public hearing to obtain information regarding Indian land claim, casino gaming and tax agreements: Assembly bill #5159. Associated Reporters Int'l., Inc., 2005.

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25

Philip, Baker. Double taxation agreements and international tax law: A manual on the OECD Model Double Taxation Convention 1977. Sweet & Maxwell, 1991.

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26

Weinstein, Helene E. Public hearing to obtain information regarding Indian land claim, casino gaming and tax agreements: Assembly bill #5159. Associated Reporters Int'l., Inc., 2005.

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27

Ginsburg, Martin D. Mergers, acquisitions, and leveraged buyouts: Sample acquisition agreements with tax and legal analysis, as of January 1, 1994. Commerce Clearing House, 1994.

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28

Mezzullo, Louis A. An estate planner's guide to buy-sell agreements for closely held business. 2nd ed. Section of Real Property, Probate and Trust Law, American Bar Association, 2007.

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29

An estate planner's guide to buy-sell agreements for the closely held business. Section of Real Property, Probate and Trust Law, American Bar Association, 2001.

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30

Barbagelata, Héctor Hugo. El contenido de los convenios colectivos. Fundación de Cultura Universitaria, 1998.

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31

Austria. Austrian business taxation: A translation of the Austrian Corporate Income Tax Act, the Reorganization Tax Act, and the business related provisions of the Individual Income Tax Act plus Austria's double taxation agreements with English speaking countries. Manz, 1993.

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32

US GOVERNMENT. Provisions in U.S. international air transport agreements. Air Transport Association of America, 1985.

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33

Commission, European, ed. Study of exchange of confidential information agreements and treaties between the US and member states of the EU in areas of securities, criminal, tax, and customs. Office for Official Publications of the European Communities, 1996.

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34

Boadway, Robin W. The Ontario Corporate Tax and the Tax Collection Agreement. Ministry of Treasury and Economics, 1989.

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35

Denmark. Technical cooperation: Agreements between the United States of America and Denmark, extending the agreement of March 25, 1985, effected by exchange of notes dated at Copenhagen September 11 and 25, 1987 and exchange of notes dated at Copenhagen December 29, 1987 and January 7, 1988. Dept. of State, 1993.

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36

United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law. Transportation Employee Fair Taxation Act of 1999 and consent of Congress to the Kansas and Missouri Metropolitan Culture District Compact: Hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Sixth Congress, second session, on H.R. 1293 and H.R. 4700, July 18, 2000. U.S. G.P.O., 2000.

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37

US GOVERNMENT. International agreements of the United States and the former Soviet Republics. W.S. Hein, 1996.

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38

Law, United States Congress House Committee on the Judiciary Subcommittee on Commercial and Administrative. Proposed change of Utah-Nevada state boundary; amendments to the New Hampshire-Vermont Interstate School Compact; and tax treatment of bonds issued by the government of American Samoa: Hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Seventh Congress, second session, on H.R. 2054, H.R. 3180, and H.R. 1448, March 6, 2002. U.S. G.P.O., 2002.

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39

Ray, Ralph P. The partnership agreement: Tax, law and practice. ICAEW, 1987.

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40

Ray, Ralph P. The partnership agreement: Tax, law and practice. 4th ed. Member Services Directorate, Institute of Chartered Accountants in England and Wales, 1991.

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41

F, Fox William. Implications of the Streamlined Sales Tax Agreement for general excise tax revenues. State of Hawaii, Office of the Auditor, 2006.

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42

United States. Internal Revenue Service. Did you request an installment agreement? Dept. of the Treasury, Internal Revenue Service, 1996.

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43

Kutten, L. J. Software taxation and the OEM agreement. Kutish Publications, 1995.

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44

California. State Board of Equalization. California I.F.T.A.: Guide to the International Fuel Tax Agreement. State Board of Equalization, 2006.

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45

Means, United States Congress House Committee on Ways and. Proposed amendments to budget summit agreement. Joint Committee on Taxation, 1990.

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46

Pinskaya, Milyausha, Nikolay Milogolov, Kermen Cagan-Mandzhieva, and Tat'yana Loginova. Current trends in the development of international taxation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1111362.

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The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxa
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47

Italy. Scientific and technological cooperation: Agreements between the United States of America and Italy, extending the agreement of July 22, 1981, effected by exchange of notes signed at Washington July 29, 1986, and exchange of notes signed at Washington July 21 and 31, 1987, and exchange of notes signed at Washington December 23, 1987 and January 25, 1988. Dept. of State, 1994.

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48

Australia. Defense, agreement between the United States of America and Australia, effected by exchange of notes signed at Sydney and Canberra December 1, 1995. U.S. Dept. of State, 2000.

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49

Australia. Defense, agreement between the United States of America and Australia, effected by exchange of notes signed at Sydney and Canberra December 1, 1995. U.S. Dept. of State, 2000.

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50

Australia. Employment: Agreement between the United States of America and Australia, effected by exchange of notes, dated at Canberra November 5 and 9, 1984 with related notes. Dept. of State, 1991.

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