Directions of harmonization in the area of direct taxation in the Eurasian Economic Union
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RIS BIB ENDNOTEDirections of harmonization in the area of direct taxation in the Eurasian Economic Union
Publication date: 26.07.2018
Financial Law Review, 2018, Issue 9 (1)/2018, pp. 41 - 54
https://doi.org/10.4467/22996834FLR.18.003.9043Authors
Directions of harmonization in the area of direct taxation in the Eurasian Economic Union
The 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.
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Information: Financial Law Review, 2018, Issue 9 (1)/2018, pp. 41 - 54
Article type: Original article
F.M. Dostoevsky Omsk State University, Russian Federation
Published at: 26.07.2018
Article status: Open
Licence: CC BY-NC-ND
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