Russia in global digital tax reform: together or apart?
Development of proposals for the reform of legislation in terms of corporate income tax in the context of the formation of the digital economy. International experience in the implementation of international digital tax reform. Adaptation of tax systems.
| Рубрика | Финансы, деньги и налоги |
| Вид | статья |
| Язык | английский |
| Дата добавления | 17.06.2022 |
| Размер файла | 37,9 K |
Отправить свою хорошую работу в базу знаний просто. Используйте форму, расположенную ниже
Студенты, аспиранты, молодые ученые, использующие базу знаний в своей учебе и работе, будут вам очень благодарны.
OECD (2017). Model tax convention on income and on capital: Condensed version (2017). Available at: https://wwwoecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-
version-20745419.htm (Accessed 5 June 2021).
OECD (2018). Tax challenges arising from digitalisation - Interim report. Available at: https://www.
oecd.org/ctp/tax-challenges-arising-from-digitalisation-interim-report-9789264293083-en.htm (Accessed
5 June 2021).
OECD (2019). Russian Federation - Status of list of reservations and notifications at the time of signature. Available at: https://www.oecd.org/tax/treaties/beps-mli-position-russian-federation-instrument- deposit.pdf (Accessed 21.07.2021).
OECD (2020). Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting. Available at: https://www.oecd.org/tax/treaties/multilateral-convention-to- implement-tax-treaty-related-measures-to-prevent-BEPS.pdf (Accessed 5 June 2021).
OECD (2020). Tax challenges arising from digitalisation - Report on pillar two blueprint. Available at: https://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-two-
blueprint-abb4c3d1-en.htm (Accessed 5 July 2021).
OECD (2020). Tax challenges arising from digitalisation - Report on pillar one blueprint. Available at: https://www.oecd.org/tax/beps/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint- beba0634-en.htm (Accessed 21 July 2021).
OECD (2021). Updated guidance on tax treaties and the impact of the COVID-19 pandemic. Available at: https://read.oecd-ilibrary.org/view/?ref=1060_1060114-o54bvc1ga2&title=Updated-guidance-on-tax-
treaties-and-the-impact-of-the-COVID-19-pandemic (Accessed 21 July 2021).
Rossijskaja ekonomika v 2020 godu. Tendencii i perspektivy. (Vyp. 42) [The Russian economy in 2020. Trends and Prospects. (Issue 42)] (2021). Available at: https://www.iep.ru/files/text/trends/2020/Book.pdf (Accessed 21 July 2021).
Simontacchi, S. (2020, 3 February). Insight: Possible double taxation behind the Italian digital services tax. BloombergTax. Available at: https://news.bloombergtax.com/daily-tax-report-international/ insight-possible-double-taxation-behind-the-italian-digital-services-tax (Accessed 5 June 2021).
SARS (2012). Interpretation note: No. 6 (Issue 2). Available at: https://www.sars.gov.za/wp-content/ uploads/Legal/Notes/LAPD-IntR-IN-2012-06-IN-6-Resident-Place-of-effective-management-companies. pdf (Accessed 5 June 2021).
Stojaspal, J. (2018, 30 July). Slovakia pushing for tax from Expedia, Booking.com (1). Bloombergtax. Available at: https://news.bloombergtax.com/daily-tax-report-international/slovakia-pushing-for-tax-from- expedia-bookingcom-1 (Accessed 5 June 2021).
Trepelkov, A., Tonino, H., & Halka, D. (Eds.) (2015). United Nations Handbook on selected issues in protecting the tax base of developing countries. New York, United Nations, p. 593.
Reuters Staff. (2020, 24 January) U.S. warns of possible counter-measures against Czech digital tax. Reuters. Available at: https://www.reuters.com/article/us-europe-digitaltax-czech/u-s-warns-of-possible- counter-measures-against-czech-digital-tax-idUSKBNlZNOZN (Accessed 5 June 2021).
United Nations. (2017). Protecting the tax base of developing countries against base-eroding payments: Rent and royalties. United Nations Department of Economic and Social Affairs. Available at: https://www.un.org/esa/ffd/wp-content/uploads/2017/05/PP_Rents-Royalties.pdf (Accessed 5 June 2021).
United Nations. (2017). Tax challenges in the digitalized economy: Selected issues for possible committee consideration. United Nations Committee of Experts on International Cooperation in Tax Matters, 15th Session. Available at: https://www.un.org/esa/ffd/wp-content/uploads/2017/10/15STM_CRP22_-Digital- Economy.pdf (Accessed 21 July 2021).
United Nations. (2020). Discussion draft: Possible changes to the United Nations Model Double Taxation Convention between developed and developing countries concerning inclusion of software payments in the definition of royalties. United Nations Committee of Experts on International Cooperation in Tax Matters. Available at: https://www.un.org/development/desa/financing/sites/www.un.org.development.desa. financing/files/2020-09/Revised%20discussion%20draft%20final.pdf (Accessed 5 June 2021).
United Nations. (2021). United Nations Model Double Taxation Convention between developed and developing countries. United Nations Department of Economic and Social Affairs. Available at: https://www. un.org/esa/ffd//wp-content/uploads/2018/05/MDT_2017.pdf (Accessed 5 June 2021).
Volosov, I., Demenkov, A. (2019). Mezhdu deofshorizaciej i globalizaciej [Between de-offshorization and globalization]. Available at: https://www.spark-interfax.ru/articles/mezhdu-deofshorizatsiey-i-globalizatsiey (Accessed 5 June 2021).
Размещено на Allbest.ru
Подобные документы
Changes in the legal regulation of the clearing, settlement system of securities in Ukraine aimed at harmonizing Ukrainian securities legislation with European and international regulatory standards. Netting regulation in Ukraine. Concepts of securities.
статья [23,2 K], добавлен 19.09.2017History of formation and development of FRS. The organizational structure of the U.S Federal Reserve. The implementation of Monetary Policy. The Federal Reserve System in international sphere. Foreign Currency Operations and Resources, the role banks.
реферат [385,4 K], добавлен 01.07.2011Federalism and the Tax System. Federal Taxes and Intergovernmental Revenues. Tax Reform. The Progressivity of the Tax System. Political Influences on the Tax System. Main principles of US tax system. The importance of Social Security taxes.
реферат [15,9 K], добавлен 01.12.2006Экономическое содержание финансовых ресурсов предприятия ТОО "Mad group International". Приемы финансирования деятельности фирмы: опционы, залоговые операции, лизинг и франчайзинг. Структура текущих активов и движение денежных средств предприятия.
дипломная работа [3,2 M], добавлен 22.03.2014The Swiss tax system. Individual Income Tax. Income from capital gains. Procedure for taxation of income from capital gains. Distribution of shares in the capital. Tax at the source. The persons crossing the border. Lump-sum taxation. The gift tax.
реферат [14,1 K], добавлен 21.06.2013Strategy of foreign capital regulation in Russia. Russian position in the world market of investments. Problems of foreign investments attraction. Types of measures for attraction of investments. Main aspects of foreign investments attraction policy.
реферат [20,8 K], добавлен 16.05.2011The General Economic Conditions for the Use of Money. Money and Money Substitutes. The Global Money Markets. US Money Market. Money Management. Cash Management for Finance Managers. The activity of financial institutions in the money market involves.
реферат [20,9 K], добавлен 01.12.2006Factors, the causes and consequences of dollarization for Post-Soviet Union countries. Methods of calculation of deposit interest rates. The estimated exchange rate coefficient encompasses two effects: dollar appreciation and foreign exchange operations.
курсовая работа [669,0 K], добавлен 23.09.2016Theoretical aspects of accumulation pension system. Analysis of current status and development of accumulative pension system in Kazakhstan. Ways to improve the pension system and enhancing its social significance accumulative pension fund provision.
курсовая работа [1,1 M], добавлен 06.11.2013The economic benefits to the recipient countries by providing capital, foreign exchange. The question of potential causality between foreign debt and domestic savings in the context of the Kyrgyz Republic. The problem of tracking new private businesses.
реферат [26,7 K], добавлен 28.01.2014
