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Tax Administration Obligations (Comparative Study)

open access: yesJournal of Anbar University for Law and Political Sciences
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TAX IMPLICATIONS OF CONTRACTUAL OBLIGATIONS

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
The 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, 2023
More 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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