Правовое регулирование налогообложения процентов и дивидендов в России и в США

Journal Issue:

Abstract: 

In this article the issue interest and dividends taxation, legal regulation of this issue in Russia and the United States is analyzed. Improving the study areas would be beneficial for the development of these branches of Russian law as finance and tax law.

Keywords: 

Tax law, financial and legal regulation, legal protection, tax procedures, tax laws.