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«Taxes and Taxation» (18+)
This journal was published prior to January 1, 2017 in a printed version and had an ISSN number: 1812-8688. Since January 1, 2017 the journal has transitioned to an e-journal, and now carries a new ISSN number: 2454-065X.

¹ 3 (109) (March, 2019)
Published since
2008 year
Frequency
Monthly
ISSN
2454-065X
Index
41895
in "Russian Press"

This issue is currently being formed. All articles presented on this page have already been included in this issue, are considered published, and will remain unchanged in the final version of the issue along with other metadata of the articles.
Founder: Danilenko Vasiliy Ivanovich, w.danilenko@nbpublish.com
Main editor: Vyacheslavovna Peshkova Khristina , , peshkova1@yandex.ru
Contents
THEORY AND HISTORY OF TAXATION
P. 1 - 8
International Tax Law
P. 9 - 17
P. 18 - 23
Contents details
THEORY AND HISTORY OF TAXATION
Reference:
Osina D., Dvoretskii V. — // Taxes and Taxation. – 2019. – ¹ 3. – P. 1 - 8. DOI: 10.7256/2454-065X.2019.3.29138 URL: https://en. nbpublish.com/library_read_article.php?id=29138
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Keywords: sovereignty, fiscal sovereignty, tax sovereignty, tax jurisdiction, Constitutional Court, jurisdiction, limitation of sovereignty, realization of sovereignty, scope of sovereignty, power
References (transliterated):
Levin I.D. Suverenitet. M.: Yuridicheskoe izdatel'stvo Ministerstva yustitsii SSSR, 1948. S.74.
Kayumova A.R. Suverenitet i yurisdiktsiya gosudarstva: problemy sootnosheniya // Konstitutsionnoe i munitsipal'noe pravo. 2008. ¹ 9. S.12-15.
Vinnitskiy D.V. Mezhdunarodnoe nalogovoe pravo: problemy teorii i praktiki // M.: Statut, 2017. 463 s.
Orlov M.Yu. Nalog kak forma razumnogo ogranicheniya fiskal'nogo suvereniteta gosudarstva // Finansovoe pravo. 2006. ¹ 2. S.18-23.
Chernichenko O.S. Konkurentsiya yurisdiktsiy gosudarstv i porozhdaemye eyu problemy v mezhgosudarstvennykh otnosheniyakh // Mezhdunarodnoe publichnoe i chastnoe pravo. 2002. ¹ 4. S.20-28; Khavanova I.A. Fiskal'nyy (nalogovyy) suverenitet i ego granitsy v integratsionnykh obrazovaniyakh // Zhurnal rossiyskogo prava. 2013. ¹ 11. S.41-51.
Starzhenetskaya L.N. Pravovoe regulirovanie nalogooblozheniya kontroliruemykh inostrannykh kompaniy: opyt zarubezhnykh stran i Rossii. M.: Statut, 2018. 302 s.; Paul' A.G. Realizatsiya nalogovogo suvereniteta pri nalogooblozhenii dobavlennoy stoimosti
International Tax Law
Reference:
Asabin K. — // Taxes and Taxation. – 2019. – ¹ 3. – P. 9 - 17. DOI: 10.7256/2454-065X.2019.3.28133 URL: https://en. nbpublish.com/library_read_article.php?id=28133
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Keywords: Tax treaties, Germany, International tax rules, International agreements, BRD, Economical relations, Fiscal agreements, Agreements' classification, International tax planning, OECD Model tax convention
References (transliterated):
Portal vneshneekonomicheskoy informatsii. Vneshnyaya torgovlya Rossii v 2015-2017 gg. (po dannym FTS Rossii) // [Elektronnyy resurs] – Rezhim dostupa: http://www.ved.gov.ru/monitoring/foreign_trade_statistics/countries_breakdown/
Galea, E. (Trends in Methods): Trends in the Methods of Avoiding Double Taxation, in: Stefaner, Markus / Züger, Mario (Hrsg.), Tax Treaty Policy and Development, Wien/Österreich 2005.-S. 411-428
Lichtblau N. Anrechnung ausländischer Steuern im deutschen und internationalen Steuerrecht − Analyse mit Rechtsvergleich // Dissertation zur Erlangung des Doktorgrades an der Fakultät für Rechtswissenschaft der Universität Hamburg vorgelegt von Nadine Lichtblau Hamburg, 2014. – S. 15
BVerfG Case 2 BvR 1481/04 (14 October 2004) (2005) 111 Entscheidungen des Bundesverfassungsgerichts 307
Debatin, H. Außensteuerrecht und Internationales Steuerrecht // HdWW, Hrsg.: Albers, W. u.a., Stuttgart/New York, Bd. 1, 1983-S. 431
Kluge V. Die Auslegung von Do

Reference:
Valieva R.R. — // Taxes and Taxation. – 2019. – ¹ 3. – P. 18 - 23. DOI: 10.7256/2454-065X.2019.3.29556 URL: https://en. nbpublish.com/library_read_article.php?id=29556
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: tax management, tax risk, tax risk typology, tax risk management, internal management sources, the external control, road risk map, environment risks, process risks, reputational tax risks
References (transliterated):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 ¹146-FZ (red. ot 27.12.2018);
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.078.2000 ¹117-FZ (red. ot 25.12.2018) (s izm. i dop., vstup. V silu s 25.01.2019)
Prikaz FNS Rossii ot 30.05.2007 ¹MM-3-06/333@ (red. ot 10.05.2012) «Ob utverzhdenii Kontseptsii planirovaniya vyezdnykh nalogovykh proverok» // [elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tant Plyus»-http://www.consultant.ru (Data obrashcheniya 13.03.2019)
Valieva R.R. Nalogovoe planirovanie i regulirovanie kak sostavlyayushchie nalogovogo menedzhmenta v organizatsii//Nalogovaya politika i praktika – 2018 – ¹5 (185) – s.64-67
Goncharenko L.I. Nalogovye riski: teoreticheskiy vzglyad na soderzhanie ponyatiya i faktory vozniknoveniya //Nalogi i nalogooblozhenie. – 2009-¹1.17 – s.24
Gorokhova N.A. Upravlenie nalogovymi riskami kak odno iz znachimykh napravleniy korporativnogo nalogovogo menedzhmenta // Ekonomika. Nalogi. Pravo – 2012-¹6 – s.77-81
Kirina L.S., Nazarova N.A. Nalo
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