The commission proposals for providing companies with a common consolidated corporate tax base for their activities in the internal market

Diemer, Rolf

doi:10.1007/s12027-004-0049-y

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Consequently, if the entity has an actually tied income, the owner will have an actually tied income. The owner must file US income tax returns [24].…”

Section: Tax Treaties Of Bilateral Incomementioning

confidence: 99%

Aspects of application of tax control by countries for cross-border operations

Bormotova¹,

Glubokova²,

Agapova³

et al. 2021

International Review

View full text Add to dashboard Cite

International taxation, as follows from the theory, is a study of the tax burden on individuals or legal entities in accordance with the tax laws of different countries or international law. Russia, the United States and the EU are global jurisdictions with the most complete tax legislation concerning transfer pricing. In this regard, it is very useful to consider the experience of countries with different principles of taxation of international transactions, which will undoubtedly contribute to improving tax control over international transactions. As a rule, when performing cross-border transactions, the state implements additional control measures, in particular, tax control over transfer pricing. Foreign trade transactions, if the subject of such transactions are goods that are part of one or more of the following commodity groups (oil and goods produced from oil; black metals; non-ferrous metals; mineral fertilizers; precious metals and precious stones) in Russia belong to the category of controlled ones, which necessitates the use of transfer pricing methods. The audit is carried out in relation to the main taxes, namely, VAT, income tax, mineral extraction tax and personal income tax (in relation to individual entrepreneurs), as well as tax on additional income from the extraction of hydrocarbons. The article examines various tools and methods of control over international transactions carried out by both residents and non-residents. The authors consider the experience of countries with different principles of taxation of international transactions, which will contribute to improving and increasing the efficiency of tax control over international transactions, the correctness of calculation and completeness of payment of taxes when applying transfer pricing.

show abstract

“…Consequently, if the entity has an actually tied income, the owner will have an actually tied income. The owner must file US income tax returns [24].…”

Section: Tax Treaties Of Bilateral Incomementioning

confidence: 99%

Aspects of application of tax control by countries for cross-border operations

Bormotova¹,

Glubokova²,

Agapova³

et al. 2021

International Review

View full text Add to dashboard Cite

show abstract

“…We already mentioned the notion of “taxation system”, so it is reasonable to consider the correlation of such notions as the “system of taxation” and “tax system” (Diemer, 2004). The taxation system is a narrower concept compared to the tax system (Vanistendael, 2000).…”

Section: Introductionmentioning

confidence: 99%

The applying functions of tax regulation for state development

Zeynalova

2020

Australian Economic Papers

View full text Add to dashboard Cite

Taxes are a complicated and influential category affecting all the economic phenomena and financial processes. To ensure a stable flow of funds to the state and local budgets, all the participants of the tax legal relations should properly perform their obligations before the state and observe the applicable legislation. The aim of the paper is to make an analysis of the positive experience of European countries in the field of taxation and their possible application in developing countries. The considered practice in the part of the luxury tax showed that almost all the developed foreign countries introduced this kind of tax, however,

show abstract

The commission proposals for providing companies with a common consolidated corporate tax base for their activities in the internal market

Cited by 2 publications

References 0 publications

Aspects of application of tax control by countries for cross-border operations

Aspects of application of tax control by countries for cross-border operations

The applying functions of tax regulation for state development

Contact Info

Product

Resources

About