Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
707 37 |
Ultima descărcare din IBN: 2024-04-08 15:05 |
Căutarea după subiecte similare conform CZU |
347.37 (1) |
Движимое имущество. Личное имущество (5) |
SM ISO690:2012 BONDARENKO, Mariya. Aggressive tax planning and tax avoidance in the context of the “abuse of tax law” category. In: Legea şi Viaţa, 2018, nr. 11/2(323), pp. 8-11. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 11/2(323) / 2018 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 347.37 | ||||||
Pag. 8-11 | ||||||
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Rezumat | ||||||
The article is devoted to the relevance of the study of the category “abuse of rights” in tax legal relations. The signs of abuse of tax law are named. International legal acts on the application of the concept of “abuse of tax law” are analyzed. In the context of the study of this topic, particular attention is paid to derivative categories such as tax avoidance and aggressive tax planning. In particular, the emphasis is placed on their similar nature, yet fundamental differences. As a result, the necessity of paying the attention by legislators, scientists and practitioners to the in-depth study of abuse of tax rights is substantiated. The appropriateness of addition to the Tax Code of Ukraine with the terms of “aggressive tax planning”, “tax avoidance” is noted |
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Cuvinte-cheie abuse of tax law, abuse of tax treaties, BEPS plan, aggressive tax planning, SAAR, GAAR., OECD, tax avoidance |
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