TY - JOUR
TI - Directions of harmonization in the area of direct taxation in the Eurasian Economic Union
AU - Ponomareva, Karina
TI - Directions of harmonization in the area of direct taxation in the Eurasian Economic Union
AB - 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.
VL - 2018
IS - Issue 9 (1)/2018
PY - 2018
C1 - 2299-6834
SP - 41
EP - 54
DO - 10.4467/22996834FLR.18.003.9043
UR - https://ejournals.eu/en/journal/financial-law-review/article/directions-of-harmonization-in-the-area-of-direct-taxation-in-the-eurasian-economic-union
KW - tax law
KW - direct taxation
KW - integration
KW - corporate tax
KW - personal income tax
KW - Eurasian Economic Union