Requalification of income, expenses and operations in the tax law of the BRICS states. Monograph. Volume 2
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The book is devoted to the doctrinal and practical problems of retraining, expenses and operations in the tax law of the BRICS states on the example of approaches in the legal systems of Russia and Brazil.
In the course of a comprehensive legal analysis of this topic, examples of the use of general (GAARS) and special (SAARS) anti -refusal norms were used. On the basis of the legislation and law enforcement practice of these jurisdictions, the concept of tax retraining was formulated for the purposes of countering tax evasion, the subject of tax retraining, its legal regime, features and recommendations for improving the application of Russian national "Rules of the CFC-Rules (CFC-Rules) were described and given. "Rules on insufficient capitalization" (Thin Capitalization Rules)
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
In the course of a comprehensive legal analysis of this topic, examples of the use of general (GAARS) and special (SAARS) anti -refusal norms were used. On the basis of the legislation and law enforcement practice of these jurisdictions, the concept of tax retraining was formulated for the purposes of countering tax evasion, the subject of tax retraining, its legal regime, features and recommendations for improving the application of Russian national "Rules of the CFC-Rules (CFC-Rules) were described and given. "Rules on insufficient capitalization" (Thin Capitalization Rules)
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
Author:
Author:Раков Илья Андреевич
Cover:
Cover:Hard
Category:
- Category:Law & Legal
- Category:Politics & Social Science
- Category:Reference books
ISBN:
ISBN:978-5-7205-1905-6
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