LEGAL REGULATION OF NEW INSTITUTIONS OF INTERNATIONAL TAX LAW: TRANSFER PRICING AND TAXATION OF CONTROLLED FOREIGN COMPANIES

Authors

  • Лариса Ивановна Волова Южный федеральный университет Автор

DOI:

https://doi.org/10.22394/2074-7306-1-2-70-77

Keywords:

институты международного налогового права, предотвращение налоговых правонарушений, акты "мягкого права", модельная конвенция оон и оэср по налоговым вопросам, трансфертное ценообразование, налогообложение контролируемых иностранных компаний

Abstract

The article analyzes the legal nature of international tax law, reveals its features, specific sources, objects. Special research institutions of international tax law: transfer pricing and taxation of controlled foreign companies. The authors assessed their role in the tax legislation of the Russian Federation.

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Published

2019-02-15

Issue

Vol. 1 No. 2 (2019)

Section

Статьи

How to Cite

Волова Л.И. LEGAL REGULATION OF NEW INSTITUTIONS OF INTERNATIONAL TAX LAW: TRANSFER PRICING AND TAXATION OF CONTROLLED FOREIGN COMPANIES // Северо-Кавказский юридический вестник. 2019. Vol. 1, no. 2. P. 70–77. https://doi.org/10.22394/2074-7306-1-2-70-77