Bilateral agreements in terms of tax information exchange: differentiation by content and subject matter

Abstract

This article focuses on general characteristics of bilateral agreements of states addressing the issues of tax information exchange. The author presents the classification of bilateral agreements composed of double taxation agreements, tax information exchange agreements, agreements on legal assistance in tax matters and other bilateral agreements related somehow to exchange of tax information between states. The article contains the analysis of the principal contents of abovementioned bilateral agreements, including agreements concluded between the Russian Federation and foreign states