How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
September 2015 - present
- The BRICS Law Institute is a research and educational center, established in the framework of cooperation between a number of leading universities of BRICS countries.
The author seeks to discover sources and predecessors of the first international tax treaties that laid the foundation for the treaties on avoidance of double taxation. In doing so, he explores Russian and foreign bibliography as well as international and national legislation. The article, for the first time, contends that the S.-Petersburg commerc...
This publication is the result of the author’s direct research of the primary sources of international treaties with the participation of Russia, Austria (Austria-Hungary), Belgium, Bukhara, Great Britain and Northern Ireland, the Kingdom of Hawaii, Germany, Greece, Denmark, Spain, Italy, China, Korea, the Netherlands, Persia, Peru, Portugal, Roman...