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Tax Administration Obligations (Comparative Study)
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TAX IMPLICATIONS OF CONTRACTUAL OBLIGATIONS
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020The article covers the issues of tax consequences of civil law transactions in the light of the application of Article 54.1 of the Tax Code of the Russian Federation. The difference between the concepts of transaction and financial and economic transaction is considered.
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Is Everybody Obliged to Pay Taxes Somewhere?
SSRN Electronic Journal, 2023More and more countries offer tax benefits to attract wealthy individuals and sought-after experts.Under these regimes, mobile individuals are not subject to worldwide taxation on income and wealth any more. As many source countries waive their territorial taxing rights in order to attract investment and economic activities, the ensuing interaction ...
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