Стандарт защиты прав налогоплательщиков при разрешении международных налоговых споров

С каждым годом растет количество международных налоговых споров. При этом механизмы их разрешения, предусмотренные в рамках двусторонних налоговых договоров, являются сугубо межгосударственными и не обеспечивают налогоплательщику, чьи права были нарушены, уровень гарантий, соответствующий праву на справедливое судебное разбирательство в соответствии со ст. 6 Европейской конвенции о защите прав человека и основных свобод (Конвенции). В связи с этим в зарубежной литературе обсуждается вопрос о необходимости модернизации существующих механизмов разрешения международных налоговых споров в целях предоставления налогоплательщику возможности прямого и активного участия в процессе рассмотрения дела. В статье практика Европейского Суда по правам человека анализируется с точки зрения определения оснований для распространения гарантий ст. 6 Конвенции на механизмы разрешения международных налоговых споров.

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