Strategii borbi s ukloneniem ot nalogooblojeniya v Evropeyskom Soyuze
The monograph is the result of a study on the implementation of measures aimed at combating the erosion of the tax base and the withdrawal of profits in the European Union. For the first time in Russian, a detailed analysis of the EU Council Directive 2016/1164, which establishes rules for combating tax evasion practices that have a direct impact on the functioning of the internal market, is presented. The fundamental significance of the study is determined by the focus on a comprehensive analysis of the legal provision of tax security of the state in the context of international economic integration on the example of the European Union and its member states. The publication is addressed to students, postgraduates, teachers of law schools, researchers, employees of tax authorities and other government officials, practicing lawyers, as well as all those who are interested in the problems of modern tax law.
No reviews found
