NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY

• Main Author: Волова Лариса Ивановна
• Format: Article
• Language: Russian
• Published: Южно-Российский институт управления - филиал РАНХиГС 2020-03-01
• Series: Северо-Кавказский юридический вестник
• Subjects: taxation of controlled foreign companies; digital economy; beps plan; permanent establishment; digital civil rights objects; unreasonable tax benefits
• Online Access: http://vestnik.uriu.ranepa.ru/wp-content/uploads/2020/03/73-80-1.pdf
• ISSN: 2074-7306

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 investigated. The analysis of the concept of the permanent establishment of a digital company. The estimation of illegal actions of large international companies concluding “artificial transactions” with the aim of obtaining tax benefits and advantages is given.