Modern trends in international tax law
( Pp. 278-280)
More about authors
Tokmacheva Nadezhda Viktorovna
kand. ekon. nauk. Dolzhnost: docent. Mesto raboty: Rossiyskiy gosudarstvennyy universitet pravosudiya. Filial: Rostovskiy filial. Podrazdelenie: kafedra gosudarstvenno-pravovyh disciplin
Russian state University of justice. Branch: Rostov branch
Russian state University of justice. Branch: Rostov branch
Abstract:
International tax law and its basic principles are currently aimed at solving several major problems. The first task - the observance of national interests. The second - to avoid double taxation. The third objective - the collection and sharing of information by tax administrations, which does not allow economic agents to evade the performance of their tax obligations through the use of low-tax jurisdictions and regulations for the avoidance of double taxation
How to Cite:
Tokmacheva N.V., (2015), MODERN TRENDS IN INTERNATIONAL TAX LAW. Gaps in Russian Legislation, 1 => 278-280.
Reference list:
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Sm.: Miroshnik S.V. K voprosu o sub ektakh finansovogo prava// Biznes v zakone. 2012. № 2.
Sm.: Miroshnik S.V. Finansovo-pravovoy rezhim sotsial nykh vnebyudzhetnykh fondov// Probely v rossiyskom zakonodatel stve. 2012. № 2.
Perechen FFI ot 01.09.2014 - 897 rossiyskikh organizatsiy. Rezhim dostupa: http://fatca.ru/perechen-ffi-rus-ot-01092014/
Deofshorizatsiya: problemy i perspektivy // Finansy. 2013. № 7.
Rosfinmonitoring: zakon o FATCA ugrozhaet finansovoy sisteme RF. Rezhim dostupa: http://ria.ru/economy/20140904/1022713266.html
Mezhpravitel stvennye soglasheniya FATCA. Rezhim dostupa: http://fatca.ru/mezhpravitelstvennye-soglasheniya-fatca/
Keywords:
international tax law, national tax law, international agreements on avoidance of double taxation of income and capital, OECD (Organisation for economic cooperation and development), IRS.
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