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Basic legal instruments of mutual assistance in tax matters in European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011 This paper presents the basic legal instruments of mutual assistance in tax matters in the field of direct and indirect taxation in European union, forms of mutual assistance and its importance in fight against international tax evasion and international
Cvjetković Cvjetana
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Evaluating the Effectiveness of the Tax System and Incentives: Criteria and Methods in Russian and International Research [PDF]
AlterEconomics, 2023 The task of evaluating the effectiveness of the tax system is crucial for two main reasons. Firstly, it aligns with global efforts to improve financial transparency and combat economic inequality.
Artem V. Rozenberg
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Journal of Economic and Financial Sciences, 2014 This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
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Московский журнал международного права, 2008 This article written by Artem Fokin (LL.M.), a New York tax attorney practicing in the area of international taxation, taxation of mergers and acquisitions, and taxation of derivatives, discusses the interplay between U.S. international tax law and other
A. V. Fokin
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Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Journal of Legal Studies, 2020 Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel +1 more
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Hatfield Graduate Journal of Public Affairs, 2020 This article presents an example of how globalization and digitization force states to rely on international organization. Examining tax policy with respect to cryptocurrency—an innovative, global technology—the implication is that a state levying taxes ...
Jim Mignano
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Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2015 The article investigates changes in the institutional mechanism of taxation of natural persons and legal entities in Ukraine. The author, based on research concepts «institution», «institutional mechanism» proposed by a number of specialists was formed ...
Алла Володимирівна Гречко
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The Emerging International Taxation Problems [PDF]
International Journal of Financial Studies, 2018 The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was
Yang, James G. S., Metallo, Victor N. A.
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OBJECT OF TAXATION UNDER DIGITALIZATION
RUDN Journal of Law, 2020 The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms ...
Olga I. Lyutova
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EDUCATIONAL MODELS FOR THE INTERNATIONAL CONTRACT FOR THE AVOIDANCE OF DOUBLE TAXATION - with emphasis on the countries of the Western Balkans [PDF]
Human Research in Rehabilitation, 2022 The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation.
Armand Krasniqi, Diamanta Sojeva
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