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TYUTYURYUKOV, Vladimir. National Report – Russia. In General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? 2014.
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Basic information
Original name National Report – Russia
Authors TYUTYURYUKOV, Vladimir.
Edition General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? 2014.
Other information
Original language English
Type of outcome Presentations at conferences
Field of Study 50200 5.2 Economics and Business
Country of publisher Austria
Confidentiality degree is not subject to a state or trade secret
WWW Invitation and program of the conference
Organization unit Faculty of Economics and Administration
Tags International impact, Reviewed
Changed by Changed by: Vladimir Tiutiuriukov, Ph.D., učo 429321. Changed: 6. 10. 2014 01:14.
Abstract
The main purpose of the research project "General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?" held by the Institute for Austrian and International Tax Law of Vienna University of Economics and Business Administration (WU Wien) is to assess and compare the recent trends in the area of GAARs and examine how they fit in the current European and international environment and whether the most recent rules meet constitutional requirements. The National Report presented here covers the Russian Federation.
Displayed: 11. 8. 2022 19:58