Counteracting the abuse of a tax agreement in the BEPS plan
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The monograph analyzes the system of standards and rules against abuse of tax agreements, developed during the implementation of the plan of measures to counteract the erosion of the tax base and withdrawing profit from taxation. The dynamics of the approaches of the Organization of Economic Cooperation and Development to the problem of abuse of tax agreements from the time of work on the draft model convention in relation to income and capital taxes to the reform of this convention in 2017, as well as the signing in 2017 of the Convention on the implementation of measures related to tax agreements , in order to counteract the erosion of the tax base and withdrawal from taxation. The genesis of contractual rules is dismantled against the avoidance of taxes imprisoned in the specified documents of international tax law and in Russian acts of regulation of cross -border tax legal relations. The international fiscal significance of such contractual rules has been investigated, they are compared with similar domestic rules.
The monograph is intended for civil servants, persons practicing in the field of taxation, faculty and students of law universities and specialties
The monograph is intended for civil servants, persons practicing in the field of taxation, faculty and students of law universities and specialties
Author:
Author:Nikolaev Alexey Viktorovich
Cover:
Cover:Hard
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-392-34639-4
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