Russia with her intellectual potential, traditions of scientific researches and professional commonunication has the unique opportunity not only to investigate international practice of transfrontal taxation and to defend the interests but also develop the theory and practical decisions, highly sought at global level. A book of Vladimir Гидирима is a serious stone in home foundation of knowledge for further one development of national theory of international taxation, she opens the new stage in the study of theory of international taxation and tax right in our country. Deepening of understanding of international taxation is in Russia, expansion of the articles of research will become basis for appearance of new serious home publications on international taxation, for forming more successive national tax politics in the questions of transfrontal taxation and for defending of economic interests of country at an international level.