Perm University Herald. Juridical Sciences. 2019. Issue 3 (45)

Title: LEGAL REGULATION OF COMBATING ABUSIVE TAX PRACTICES IN THE EUROPEAN UNION AND THE RUSSIAN FEDERATION
Authors:

K. A. Ponomarevа, Dostoevsky Omsk State University

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ORCID: 0000-0002-2951-3067
ResearcherID: N-7562-2016
Articles of «Scopus» & «Web of Science»:       ---
Requisites: Ponomareva K. A. Pravovoe regulirovanie bor'by so zloupotrebitel'nymi nalogovymi praktikami v Evropeyskom Soyuze i Rossiyskoy Federatsii [Legal Regulation of Combating Abusive Tax Practices in the European Union and the Russian Federation]. Vestnik Permskogo universiteta. Juridicheskie nauki – Perm University Herald. Juridical Sciences. 2019. Issue 45. Pp. 418–441. (In Russ.). DOI: 10.17072/1995-4190-2019-45-418-441
DOI: 10.17072/1995-4190-2019-45-418-441
Annotation:

 

Introduction: the article is the result of research on the implementation of measures aimed at combating tax base erosion and profit shifting in the European Union (hereinafter – the EU). It is the first work in the Russian language to present a detailed analysis of the EU Council Directive 2016/1164, laying down rules for combating tax avoidance practices that directly affect the functioning of the internal market. The fundamental importance of the study is determined by the focus on a comprehensive analysis of the legal support for tax security of the state in the context of international economic integration through the example of the European Union and its Member States, as well as the Russian Federation. Purpose: based on comparative legal research, to reveal the features of legal regulation of the fight against abusive tax practices in the EU and the Russian Federation, as well as to identify possible areas of focus and ways to improve Russian tax legislation. Methods: methods of analysis and synthesis, the principle of unity of theory and practice; principles of objectivity, comprehensiveness and complexity of research; the principle of interdisciplinary research, formal legal method, comparative legal analysis, historical method, statistical method. Results: identification of tax threats accompanying international economic integration and improvement of measures to combat tax abuse, taking into account the experience of supranational associations and current trends in cross-border taxation. Conclusions: there have been identified different objectives underlying the introduction of anti-avoidance measures in the EU and the Russian Federation: by introducing these measures, the EU aims to prevent fragmentation of the internal market, as well as to ensure compatibility with the law of the Union and legal certainty, while the Russian Federation seeks deoffshorization of the economy and intends to tackle the challenges associated with the tax base erosion and tax evasion.

Keywords: tax law; tax base erosion and profit shifting; European Union; BEPS Action Plan; OECD;
tax avoidance; Directive; integration; corporate taxation
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Received: 21.05.2019
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ISSN 1995-4190 ISSN (eng.) 2618-8104
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DOI 10.17072/1995-4190
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