The textbook discusses the subject, principles, sources of international tax law and European tax law, as well as the content of these tax relations.
The main attention is paid to the development of the concept of permanent representation in international tax law, issues of avoiding double taxation and countering unfair tax competition.
For undergraduates, postgraduates and teachers of higher educational institutions.
This article discusses the issues of accounting by Russian insurers of environmental factors as the basic factors of sustainable development. The principles of responsible insurance, prepared with the participation of the UN in 2012, on which the institution of "green" insurance is based, are1 Исследование выполнено в рамках программы стратегического академического лидерства «Приоритет-2030».
For graduate students, teachers, postgraduates and law students. The manual can be useful for the preparation of course papers and theses by students in the field of training "Jurisprudence", "State and municipal administration"."
This article analyzes the procedure for obtaining audit evidence, the regulation of which is contained in international auditing standards. The key role in the system of international standards governing the receipt of audit evidence is played by ISA 200, ISA 500, recognized and operating in the current period in the Russian Federation. Taking into account the analysis of these ISAs and the directly related international audit standards, the concept and types of audit evidence are determined, their essential characteristics, audit procedures aimed at obtaining audit evidence, disclose methods for selecting test items in order to obtain audit evidence, including the audit sampling method, which allows for a conclusion on the entire set of elements to be drawn. In addition, the procedure for obtaining audit evidence in relation to certain items of the financial statements is determined.
The publication provides a brief overview of the main current reports and speeches of leading representatives of science and practice in the field of financial and tax law. Traditionally, the forum held two days of active work of sections on financial law and tax law.
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