General rules on the ban on bypassing the tax law in the BRICS states. Volume 1

The book is devoted to the doctrinal and practical problems of applying and interpretation of the general rules on the prohibition of bypassing the tax law in the BRICS states. The main concepts, classification and structure of this rule are analyzed. On the basis of an analysis of extensive legislative material, judicial and administrative practice, analytical and statistical data, a comprehensive comparative study of models of the general rule on the ban on bypassing the tax law in the BRICS states has been carried out, the features and problems of the legal regulation of this rule were determined, possible ways to converge the legal structures of the general Rules on the ban on bypassing the tax law during the cooperation of the BRICS states in the field of taxation.
For scientists and practicing lawyers, teachers, graduate students and students of law universities, as well as for all those interested in the problems of tax law and comparative law