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Directions 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.18.003.9043

Authors

Karina Ponomareva
F.M. Dostoevsky Omsk State University, Russian Federation
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Titles

Directions of harmonization in the area of direct taxation in the Eurasian Economic Union

Abstract

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.

References

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Information

Information: Financial Law Review, 2018, Issue 9 (1)/2018, pp. 41 - 54

Article type: Original article

Authors

F.M. Dostoevsky Omsk State University, Russian Federation

Published at: 26.07.2018

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Karina Ponomareva (Author) - 100%

Article corrections:

-

Publication languages:

English