Business splitting: compliance with the principle of tax certainty in law enforcement practice

Ponomareva, Karina

doi:10.24147/2542-1514.2020.4(2).41-48

Cited by 5 publications

(3 citation statements)

References 2 publications

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“…Tax certainty is not only related to government fiscal revenue and the provision of public services but also affects the compliance and sustainable development of businesses in the digital economy. The lack of tax certainty can lead to uncertain tax burdens and an increase in crossborder tax disputes, posing risks to business operations and investments [2].…”

Section: Challenges and Opportunities In The Digital Economymentioning

confidence: 99%

Tax Certainty in the Digital Economy in the Perspective of a Two-Pillar Program

Fang

2023

Mod Econ Manag Forum

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The rapid development of the digital economy has brought new challenges to global tax administration, and traditional tax systems are facing numerous difficulties. As an important part of global tax reform, the "two-pillar solution" is of great significance in addressing tax issues in the digital economy. This paper first provides a brief overview of the two-pillar solution and its main contents. It then examines the issue of tax certainty in the digital economy, analyzes the importance of tax certainty for the digital economy, and the challenges it faces. Subsequently, policy recommendations are presented to address tax certainty issues in the digital economy, including international cooperation and coordination, improving tax data collection and information exchange, and promoting self-regulation and compliance in the digital economy. Finally, by analyzing the example of the EU digital tax proposal and the progress and implementation of international tax reform, the paper summarizes the importance of tax certainty in the digital economy, the prospects and challenges of the two-pillar solution, policy recommendations, and future prospects. This paper aims to provide ideas and references for researching tax issues in the digital economy and its solutions, in order to promote the reform and upgrading of the global tax system.

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Section: Challenges and Opportunities In The Digital Economymentioning

confidence: 99%

Tax Certainty in the Digital Economy in the Perspective of a Two-Pillar Program

Fang

2023

Mod Econ Manag Forum

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“…Уточнен перечень сведений, подлежащих отображению в государственной информационной системе «Капиталовложения», а также порядок создания, ввода в эксплуатацию, развития и эксплуатации указанной информационной системы. Установлены условия (критерии) отнесения инвестиционных проектов к различным сферам российской экономики (при этом Правительство РФ вправе установить дополнительные основания отнесения инвестиционных проектов 29 Федеральный закон от 2 июля 2021 г. № 344-ФЗ «О внесении изменений в Федеральный закон "О защите и поощрении капиталовложений в Российской Федерации" и статью 15 Федерального закона "О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд"» // Собрание законодательства Российской Федерации.…”

Section: содержание условия применения период действия стабилизационн...unclassified

Fiscal issues of government policy for the investment protection and promotion

Tsindeliani

Vasilyeva

Егорова

et al. 2022

Law Enforcement Review

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The subject. The institution of investing in the Russian Federation is determined by the set of economic and legal reformations. That is why discussions and debates about the necessity of creating of the investment code, unification of existing rules of investment activity regulation still exist. It is also necessary to form and systemise a kind of a common registry of state support measures and it is also necessary to control the provision of state support. Russian science studies legal regulation of state support of business subjects only in specific ways. Despite the plenty of works on the topic of legal regulation of activity of small and medium-sized businesses, this field of legislation is not developed enough to give an opportunity to conduct complex researches of theoretical and practical aspects relating to exclusively legal and financial framework of state support of the investment activity. In this article we detect and reveal general problems connected to introducing of tax frameworks of state support of promotion of investments in the conditions of existing Russian legislation. In the context of this article we show the analysis of novelties related to egal regulation of tax instrument of state support of investments. Theoretical importance of this article lies in suggestions on improving of this field of national legislation.This research is aimed at theoretical realising of legal regulations of current measures on performing of tax policy while implementing Act on investments.The methodology. The basic method of research of mentioned problems is a formal legal one. There are some problems in the process of investing based on the Agreement on protection and promotion of investment. With the help of this method these problems were examined taking into consideration the implementing tax policy in this field of entrepreneurship.The main results. Several legal problems are revealed and specified in this article. Authors prove their own point of view which consists of idea of detailed theoretical elaboration of the problematics in order to implement a framework of Agreement on protection and promotion of investment successfully, given that it is necessary to enact the list of bylaws by the Government of the Russian Federation and to create an impeccable software.Conclusions. Authors suggest measures for improving of legal regulations of current investment legislation and tax and fees legislations. It is crucial to point out that such issues as a procedure of entering into agreements (including the procedure of holding a tender within public project initiative) and common requirements to them; standard form of an agreement; the procedure of monitoring of realisation stages of an investment project (in relation to which the Agreement on protection and promotion of investment was signed); the procedure of keeping of a register of such Agreements; the procedure of the identifying of the level of the compensation of spendings needed for the project’s realisation and as well as spendings on payments of credits and loans’ interests, coupon payments from the bonded loan and etc. From the point of view of the legal regulation’s systematisation the complex law institution has been formed, and it contains principles and rules of both public and private law. The complexity of legal relationship, appearing in the process of investing, requires to take into account public and private interests, and moreover it conditions the necessity of intersectoral legal regulation. Combining diverse legal means provided for in the context of legal regulation of budgetary and tax relationships public legal entities in order to achieve a maximum effect can provide the stimulation of growth of investment which is able to become a booster for economic growth of the state.

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“…The application of computer technology in legal practice is based on the collection and sorting of case information based on computer systems and citizen information databases, and the information is analyzed by query analysis and data analysis. The system conducts a comprehensive inspection and integration to improve the accuracy and systemicity of learning practice [1][2].…”

Section: Introductionmentioning

confidence: 99%

Application of Computer Technology in Legal Practice

Tan¹,

2021

E3S Web Conf.

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Based on the practice of law, the modern technology of electronic computer means and the practice that can be accepted by everyone who has been processed by electronic means have been obtained by the scientific and technological means that are now widely popular in the education field. Since its inception, in education A huge butterfly effect has been produced in the world, which has changed the thoughts, means and methods inherent in human practice in the past, making the practice of law more convenient, faster, visualized and foreseeable. The purpose of this article is to study the application of computer technology in legal practice. This article uses literature method, questionnaire survey method, expert interview method, field investigation method and other research methods, taking the application research of computer technology in the practice of law science as the research object, and conducts research on the application status and main problems of law practice courses in a university in this province. According to the survey and analysis, 28% of the students believe that their practical ability has been significantly improved after legal practice based on computer technology, master basic legal theory knowledge, and train themselves to use legal theory to analyze and solve individual legal cases. Ability, 42% of students believe that their transaction processing ability has improved to a certain extent compared to before.

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Business splitting: compliance with the principle of tax certainty in law enforcement practice

Cited by 5 publications

References 2 publications

Tax Certainty in the Digital Economy in the Perspective of a Two-Pillar Program

Tax Certainty in the Digital Economy in the Perspective of a Two-Pillar Program

Fiscal issues of government policy for the investment protection and promotion

Application of Computer Technology in Legal Practice

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