About the book: 2016 / Russia, with its intellectual potential, traditions of scientific research and professional communication, has a unique opportunity not only to explore the international practice of cross-border taxation and to defend its interests , but also to develop theory and practical solutions that are in demand at the global level. The book by Vladimir Gidirim is a serious stone in the domestic foundation of knowledge for the further development of the national theory of international taxation; it opens a new stage in the study of the theory of international taxation and tax law in our country. Deepening the understanding of international taxation in Russia, expanding the subjects of research will become the basis for the emergence of new serious domestic publications on international taxation, for the formation of a more consistent national tax policy in matters of cross-border taxation and for defending the country’s economic interests at the international level.