The Fundamental Freedoms and their Influence on Profit Taxation in EU and EAEU

Ponomareva, Karina

doi:10.17323/2072-8166.2020.3.185.206

Cited by 2 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…К.А. Пономарева рассматривает направления гармонизации в сфере прямого налогообложения в ЕАЭС и действия государств-членов союза по внедрению в национальное налоговое законодательство Плана действий по размыванию базы и выводу прибыли (ППНП -BEPS) [2]. Исследователь приходит к выводу, что Евросоюз устроен более гармонично, даже в ущерб суверенным правам, а боязнь потери налогового суверенитета мешает странам ЕАЭС более тесно интегрироваться в налоговом поле.…”

Section: обзор литературы и исследованийunclassified

Analysis of anti-avoidance measures in the tax system of the post-Soviet countries

Zhuravleva

2023

Mod. innov. razvit.

View full text Add to dashboard Cite

Purpose: of the article is to analyze anti-avoidance measures within the international tax policy and national tax systems of the countries of the post-Soviet space based on the provisions of the BEPS plan and other international events.Methods: the methodological basis of the study is the principles of analytical justification, a systematic approach, and a process approach. General scientific methods were used in the study - generalization, measurement, comparison, induction, deduction, statistical observations, system analysis. The regulatory framework of the article includes international treaties, laws of the Russian Federation and the post-Soviet countries.Results: the article provides a comprehensive system analysis of legal international acts and documents in the field of taxation of the post-Soviet countries, implemented in the national and foreign tax policy. The study reveals the priority directions of anti-retrogression measures of these countries in the context of growing geopolitical tensions, which determine their behavior in the economic Eurasian integration cooperation. Conceptual analysis of the effectiveness and functionality of the concluded agreements on the avoidance of double taxation and relevant treaties, international directives and regulations on the international exchange of tax information and the provisions of the BEPS plan, reports of tax and finance ministries and departments responsible for the implementation of national international tax policy on anti- avoidance measures, international treaties, the official websites of executive authorities of the postSoviet countries, responsible for the implementation and implementation of the provisions of the BEPS plan, made it possible to identify the priority areas of the external tax policies of the studied countries, to propose topics for scientific discussion and to identify current provisions in the international tax field.Conclusions and Relevance: the study demonstrated the desire of the post-Soviet countries to improve domestic and foreign tax policies, but revealed existing problems, in particular, the risks of insufficient tax collection, erosion of the tax base, the use of aggressive tax planning, the impact of the political situation for the openness and friendliness of international tax policy, low managerial potential in tax and legal environment, high costs of tax administration in order to digitalize the proposed mechanisms.

show abstract

Section: обзор литературы и исследованийunclassified

Analysis of anti-avoidance measures in the tax system of the post-Soviet countries

Zhuravleva

2023

Mod. innov. razvit.

View full text Add to dashboard Cite

show abstract

Creation of service permanent establishment in Russian Federation when providing R&D services by foreign specialists

Захаров

2021

Law Enforcement Review

View full text Add to dashboard Cite

The subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm or refute the hypothesis that the provision of R&D ser-vices by foreign specialists in Russia creates a service permanent establishment. The author also analyzes the current science legislation of Russia and suggests ways of its improvement to reduce tax risks.The methodology. The author used general scientific dialectical method of scientific knowledge, the formal-logical method, in particular analysis and synthesis in examining criteria of creation of service permanent establishment. The author also uses a systematic method and a simulation method to establish the relationship between the science legislation and tax legislation.The main results. The activity of foreign scientific specialists in Russia potentially originates the risk of creation of a permanent establishment on the territory of the Russia for the foreign organization, which sent that specialist to provide the relevant services. However, when comparing the international and domestic law enforcement approach, the author revealed a feature of the latter, which consists in applying the criteria of the physical type of permanent establishment to a service permanent establishment, which in turn gives rise to legal uncertainty and the risk of double taxation in some situations. There is no relevant judicial practice on the topic. Budgetary scientific organizations have a certain priority over commercial scientific organizations when involving foreign specialists in R&D activities in Russia.Conclusions. The criteria for the creation of service permanent establishment (including the provision of R&D services) in domestic practice have an ambiguous, evaluative interpretation. However, the risks of discretion in assessing the criteria for creation of service permanent establishment can be eliminated by clarifying these criteria in the Tax Code of the Russian Federation. Amendments to the science legislation can also eliminate above and fore-going risks.

show abstract

The Fundamental Freedoms and their Influence on Profit Taxation in EU and EAEU

Cited by 2 publications

References 0 publications

Analysis of anti-avoidance measures in the tax system of the post-Soviet countries

Analysis of anti-avoidance measures in the tax system of the post-Soviet countries

Creation of service permanent establishment in Russian Federation when providing R&D services by foreign specialists

Contact Info

Product

Resources

About