Assessment of the Scope of Tax Base Erosion in Russia

Berberov, Azamat; Milogolov, Nikolai

doi:10.31107/2075-1990-2018-6-47-58

Cited by 2 publications

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“…The point of the current study is also connected to the OECD Action 1 which are important for Russian tax legislation. Some other BEPS Actions have already been studied by scholars (Berberov and Milogolov, 2018). However, we should figure it out it there are risks for Russia in this context.…”

Section: Recommendations and Practical Proposals For Improving The Me...mentioning

confidence: 94%

“…The taxation options for digital companies discussed at the Organization for Economic Cooperation and Development (hereinafter -the OECD), the United Nations (hereinafter -the UN) and the European Union (hereinafter -the EU) levels include solutions aimed at adapting the existing international tax system to digital reality until a globally agreed solution is reached. These models, and namely the United Nations Model Tax Convention between Developed and Developing Countries (hereinafter -the UN Model Tax Convention) 1 and the OECD Model Tax Convention on Income and on Capital (hereinafter -the OECD Model), 2 have had a profound influence on international treaty practice, and have significant common provisions. The similarities between these two leading models reflect the importance of achieving consistency where possible.…”

Section: Introductionmentioning

confidence: 99%

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Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Ponomareva

2022

KULR

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The article deals with the problems arising in connection with the taxation of the digital economy, using the example of the proposals of the OECD and the EU on the introduction of a tax on digital services, as well as unilateral measures of national states in the area of taxation of the digital economy (on the example of the French digital tax). The main question for the study is whether unilateral measures imposing taxes on digital services represent a suitable solution to the tax problems that arise in connection with digitalization. Based on the analysis of current legislation and jurisprudence, the author concludes that provisions of the Tax Code of the Russian Federation on VAT and income tax do not allow to fully collect taxes on income of corporate groups that use digital business models when providing services related to Russian users. At the same time, Russian organizations that conduct similar activities face full tax burden, which allows us to conclude that Russian companies are discriminated against foreign companies. In this regard, it is advisable to consider the issue of taxation in Russia as the part of the profits extracted by foreign companies in the Russian market.

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Section: Recommendations and Practical Proposals For Improving The Me...mentioning

confidence: 94%

Section: Introductionmentioning

confidence: 99%

Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Ponomareva

2022

KULR

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Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

Ponomareva

2022

BRICS law journal

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The digitalisation of the economy has created a number of complex problems in the area of taxation. A majority of these problems relate to the issue of the distribution of taxing rights between states in the context of taxing income received as a result of crossborder activities. This article discusses the initiatives of the Organisation for Economic Cooperation and Development (OECD) regarding the taxation of international groups of companies in the era of the digital economy. It considers methodological approaches to taxation of the digital economy and highlights the features of the digitalisation of the economy that play an important role in tax policy. The study undertaken is based on a comparative legal method that allows for the examination of similar legal problems found in legislation and international treaties, as well as the identification of optimal ways to solve them. The following main problem with taxation of the digital economy is highlighted: tax systems laid down in the 1920s traditionally take into account the principles of the source of income and residency. In the new world of globalization and the digital economy, these principles have become significant obstacles to international trade. It is on this ground that the issues of the new nexus as well as the new model of allocation of taxing rights should be established. The article provides an analysis of the OECD’s two-pillar approach to these issues. Pillar 1 deals with the reallocation of profits of multinational enterprises to market jurisdictions. Pillar 2 deals with the issue of a global minimum tax. Additionally, the article discusses the various ways in which the new OECD concept could potentially be implemented in Russia.

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Assessment of the Scope of Tax Base Erosion in Russia

Cited by 2 publications

References 0 publications

Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services

Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

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