В статье проанализирована Концепция налоговой модели о доходах и капитале, выявлены проблемы современной системы налогообложения электронной коммерции. Так в эпоху активного развития информационных технологий, интернета обостряются проблемы международного налогообложения, связанные с эрозией налогов в странах-источниках дохода, негативным эффектом налоговой конкуренции. Раскрыты принципы налогообложения в контексте электронной коммерции, в основе которых лежит определение места эффективного менеджмента, постоянного представительства. Важным фактором при налогообложении электронной коммерции является характеристика дохода, которая позволяет доход классифицировать по таким критериям, как источник дохода («ноу-хау», предоставление услуг), оказание услуг или приобретение собственности. Выявлено, что основой пагубной налоговой конкуренции является «налоговый рай», льготные налоговые системы. Ключевые слова: система налогообложения, электронная коммерция, транзакции, доход, налог. © Исмайылов М.Э. Загальноекономічні питання Вісник економіки транспорту і промисловості № 52, 2015 192 effective management of a permanent establishment. An important factor in the taxation of ecommerce is a characteristic of income that allows income classified according to criteria such as source of income ("know-how", the provision of services), provision of services or purchase of property. It was found that the basis of harmful tax competition is a "tax haven", preferential tax system. Coordinated and sustained global tax policy in the context of e-commerce is an important response to the problems of management of tax revenues. Taxation of electronic commerce should be straight in the administrative framework is not changed and non-discriminatory.
The article is dedicated to the development of mathematical models to solve the real scientific task of supporting tax policies for counter-acting tax planning of multinational companies (MNCs) that are working in the field of production and engineering, forming the scheme international prosecutor, from the position of national welfare. Based on the analysis of the existing models of international taxes and on the peculiarities of the real mechanism of tax regulation of capital movement, new models have been developed with a balance orientation. The main points for this balance are: a) an approach aimed at determining the final results of international taxation from the perspective of national economies; b) Take as an example the gap between tax planning measures by multinationals and measures contrary to government tax planning. The approval of models with the case study of the multi-level structure in which, to counteract the tax planning of multinational companies, the Government uses rules of controlled transactions, demonstrated that due to the possibility of development of multinational companies in convenient and extraterritorial jurisdictions, for Government the final result of the application of these rules can be negative. Instead of additional income, you risk reducing the tax base and reducing budget income; And from the perspective of national welfare, this implies losing the income and capital of multinational companies. It is considered important that the rules for the taxation of multinational companies should not focus on taxes as such, but should encourage the maintenance of capital within the territory or facilitate the return of previously disinvested income.
are economists at the OECD Economics Department. Dana Hajkova is an economist with the Czech National Bank and Kwang-Yeol Yoo with the Korean Ministry of Finance and Economy and they were working at the OECD Economics Department when a previous version of this paper was written. The views expressed are those of the authors and do not necessarily reflect those of the OECD. The authors would like to thank Sveinbjörn Blöndal, Jørgen Elmeskov, Michael P. Feiner, Christopher Heady, Andreas Wörgötter and other colleagues in the Economics Department and the Centre for Tax Policy and Administration for valuable comments and suggestions, as well as Irene Sinha for excellent editorial support. 8
The subject of the study is the identification by the tax authorities of the dependence of the jurisdiction of the location of the parent companies of Russian organizations on the amount of additional charges for corporate income tax withheld at source in Russia, while controlling the actual right to income (FPA) of a foreign organization. The purpose of the work is to develop proposals for tax risk management in determining the FPA. The article, in conjunction with the analysis of the dynamics of foreign direct investment from Russia, analyzes information on changes in the amounts of corporate income tax paid when paying passive income to foreign recipients, as well as data on the amount of additional tax when monitoring the status of the FPA. As a result of the analysis of court decisions on the basis of the "geography" of the beneficial owners of income from the Russian source, the relationship between the jurisdiction of registration of parent companies of taxpayers and the average amount of additional corporate income tax due to non-compliance with the status of the FPA was established. It is concluded that in the overwhelming majority of tax disputes on the status of the FPA, foreign companies – recipients of income were recognized by the courts as conduit companies created to take advantage of registration in low-tax jurisdictions and abuse the provisions of international tax treaties. It was revealed that over the past seven years, the reason for the outflow of capital from the country was the desire of taxpayers to reduce the effective tax rate by withdrawing profits to low-tax jurisdictions, in which large firms prefer Singapore for structuring cash flows in most cases.
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