MODERN TRENDS IN INTERNATIONAL TAX LAW Tokmacheva Nadezhda Viktorovna, PhD in Economics. <...> Place of employment: Russian state University of justice. <...> E-mail tokmacheva777@yandex.ru Annotation: International tax law and its basic principles are currently aimed at solving several major problems. <...> The first task - the observance of national interests. <...> The third objective - the collection and sharing of information by tax administrations, which does not allow economic agents to evade the performance of their tax obligations through the use of low-tax jurisdictions and regulations for the avoidance of double taxation. <...> Pogorletskiy AI Tax planning of foreign economic activity: Proc. allowance. - SPb .: Izd Mikhailov VA, 2006. 2. <...> List of international treaties for the avoidance of double taxation between the Russian Federation and other countries, existing as at 01.01.2013 // Access: http://minfin.ru/ru/tax_relations/international/legislation/ 3. <...> See: Miroschnik S.V. On the question of the subjects of financial law // Business-in-law. 2012. № 2. 4. <...> See: Miroschnik S.V. Financial and legal regime of social funds outside // Gaps in Russian legislation. 2012. № 2. 5. <...> Rosfinmonitoring: FATCA law threatens the financial system of the Russian Federation. <...> Международное налоговое право и его базовые принципы в настоящее время направлено на решение нескольких основных задач. <...> Третья задача -сбор и обмен информацией налоговыми администрациями, не позволяющей экономическим субъектам уклоняться от исполнения своих налоговых обязательств благодаря использованию низконалоговых юрисдикции и положениям об избежании двойного налогообложения! <...>