DEVELOPMENT OF TAX AND CURRENCY REGULATION OF OBLIGATIONS OF INDIVIDUALS, WHO OWNING THE PROPERTY ABROAD
( Pp. 136-139)

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Abstract:
The article analyzes the history of development in Russia of financial regulation of obligations of individuals, who owning the property abroad. The process of organization of existing law both in the sphere of taxation and in the sphere of currency regulation is investigated. Special attention is given to historical assessment and improvement of legislation in connection with implementation of multilateral competent authority agreements on the exchange of country-by-country reports and on automatic exchange of financial account information.
How to Cite:
Tsepova E.A., (2018), DEVELOPMENT OF TAX AND CURRENCY REGULATION OF OBLIGATIONS OF INDIVIDUALS, WHO OWNING THE PROPERTY ABROAD. Economic Problems and Legal Practice, 4: 136-139.
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