The taxation regime of profit and income in the European Union and the Eurasian Economic Union. Monograph
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The monograph is the result of a study on the regime of taxation of profit and income in the European Union and the Eurasian Economic Union. Modern cross -border tax relations require the creation of an effective multi -level system of legal regulation based on the norms of international, supranational and national law. Global external challenges, including mobility of capital and labor, competition of tax regimes, the fight against the erosion of the tax base and other abuse of tax practices determine the need for a comprehensive approach to these phenomena. The legislation is given as of January 1, 2019. The purpose of the study is to, on the basis of a critical analysis of various scientific approaches, national tax legislation, acts of supranational law, law enforcement practice, to submit a concept of taxation of profits and income in the European Union and the Eurasian Economic Union, And also develop proposals for improving the specified regime
Author:
Author:Ponomareva Karina Aleksandrovna
Cover:
Cover:Hard
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:offset
ISBN:
ISBN:978-5-392-24136-1
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