NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY
The article reveals the features of applying the new tax rules put forward in the digital economy, and the emergence of additional challenges to tax administrations. A set of new tax rules to counter the commission of tax offenses, including the so-called “double taxation”, is specifically investi...
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| Format: | Article |
| Language: | Russian |
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Южно-Российский институт управления - филиал РАНХиГС
2020-03-01
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| Series: | Северо-Кавказский юридический вестник |
| Subjects: | |
| Online Access: | http://vestnik.uriu.ranepa.ru/wp-content/uploads/2020/03/73-80-1.pdf |