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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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

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spelling	doaj-6ec9220fc8464941a9eefdcfb117203d2020-11-25T02:07:57ZrusЮжно-Российский институт управления - филиал РАНХиГС Северо-Кавказский юридический вестник2074-73062020-03-012020/11738010.22394/2074-7306-2020-1-1-73-80NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMYВолова Лариса Ивановна0 Южный федеральный университетThe 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. http://vestnik.uriu.ranepa.ru/wp-content/uploads/2020/03/73-80-1.pdftaxation of controlled foreign companiesdigital economybeps planpermanent establishmentdigital civil rights objectsunreasonable tax benefits
collection	DOAJ
language	Russian
format	Article
sources	DOAJ
author	Волова Лариса Ивановна
spellingShingle	Волова Лариса Ивановна NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY Северо-Кавказский юридический вестник taxation of controlled foreign companies digital economy beps plan permanent establishment digital civil rights objects unreasonable tax benefits
author_facet	Волова Лариса Ивановна
author_sort	Волова Лариса Ивановна
title	NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY
title_short	NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY
title_full	NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY
title_fullStr	NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY
title_full_unstemmed	NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY
title_sort	new in the practice of applying international tax rules in the digital economy
publisher	Южно-Российский институт управления - филиал РАНХиГС
series	Северо-Кавказский юридический вестник
issn	2074-7306
publishDate	2020-03-01
description	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.
topic	taxation of controlled foreign companies digital economy beps plan permanent establishment digital civil rights objects unreasonable tax benefits
url	http://vestnik.uriu.ranepa.ru/wp-content/uploads/2020/03/73-80-1.pdf
work_keys_str_mv	AT volovalarisaivanovna newinthepracticeofapplyinginternationaltaxrulesinthedigitaleconomy
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NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY

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