Actual trends in the development of international taxation
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The monograph is devoted to current trends in international taxation aimed at developing the methodology of countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS project, initiated by the G20 member countries under the leadership of the OECR, were assessed. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the recommendations of the OECD issued as part of the BPS project. Legal approaches to counteract the abuse of agreements to avoid double taxation abroad are generalized and their development in Russia is shown. An economic analysis of the scale and consequences of erosion of the national tax base has been made. Potential fiscal and economic effects were assessed from the creation of special administrative areas in the territories of the Kaliningrad region and the Primorsky Territory. Recommendations have been developed on the strategy of the long -term tax policy of the Russian Federation in the field of international taxation.
addressed to economists, lawyers, managers, managers and specialists of federal state authorities, as well as teachers, graduate students and students of economic and legal universities and faculties, and students of the advanced training system
addressed to economists, lawyers, managers, managers and specialists of federal state authorities, as well as teachers, graduate students and students of economic and legal universities and faculties, and students of the advanced training system
Author:
Author:Pinskaya Milyausha Rashitovna
Cover:
Cover:Soft
Category:
- Category:Business & Money
Series:
Series: Scientific Thought
ISBN:
ISBN:978-5-16-016353-6
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