Karina Ponomareva
Financial Law Review, Issue 9 (1)/2018, 2018, pp. 41 - 54
https://doi.org/10.4467/22996834FLR.18.003.9043The article considers the main directions of harmonization in the area of direct taxation in the Eurasian Economic Union (EAEU). Harmonization of direct taxes in the EAEU does not have such a broad legal basis as harmonization of indirect taxes. At the same time, the necessity of harmonization in the area of direct taxation is due to the need to create equal conditions for the implementation of economic activities and to ensure the functioning of the non-discrimination regime in the member states of the EAEU. The article also examines the actions of the EAEU member states on the implementation of the BEPS Action Plan in the national tax legislation.
Karina Ponomareva
Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 61 - 72
https://doi.org/10.4467/22996834FLR.18.011.9141The article considers principles of subsidiarity and proportionality as basic principles of European tax law. The aim of this paper is toanalyse the place and the importance of Member States’ obligations deriving from the EU legal order in order to address the relationships between EU law and national tax law, as well as to analyse the practice of using principles of subsidiarity and proportionality by the highest courts of the Russian Federation as a federal state. Having considered the principles of subsidiarity and proportionality in the context of interaction between integration and national tax law, the author suggests directions for improving the practice of integration tax law.