INTERNATIIONAL TAX RULES IN RUSSIA: CONCEPTUAL FINDINGS in the light of BEPS OECD/G20 PROJECT and GLOBAL E-COMMERCE DEVELOPMENTS
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Keywords
base erosion; profit shifting; distortion of competition; multinational corporations; tax competition; developing country; transitional country; tax policy; transfer pricing; permanent establishment; VAT; e-commerce; OECD; BEPS;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2018-09-03 (Accounting and Auditing)
- NEP-CIS-2018-09-03 (Confederation of Independent States)
- NEP-TRA-2018-09-03 (Transition Economics)
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