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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.

№ 12 (109) (December, 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
Question at hand
P. 1 - 9
P. 10 - 22
P. 23 - 32
Contents details
Question at hand
Reference:
Krasnobaeva A. — // Taxes and Taxation. – 2019. – № 12. – P. 1 - 9. DOI: 10.7256/2454-065X.2019.12.31761 URL: https://en. nbpublish.com/library_read_article.php?id=31761
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: digital economy, BEPS, permanent establishment, правила определения связи, OECD, European Commission, Transfer pricing, IP regime, user participation, value creation
References (transliterated):
Báez, Andrés and Brauner, Yariv, Taxing the Digital Economy Post BEPS ... Seriously (March 1, 2019). University of Florida Levin College of Law Research Paper No. 19-16
OECD. (2019). Public Consultation Document: Addressing the Tax Challenges of the Digital Economy. Paris: OECD Publishing
OECD. (2019). Public consultation document. Secretariat Proposal for a “Unified Approach” under Pillar One. Paris: OECD Publishing
Marty, Frank and Rume, Gabriel, Joint comments by economiesuisse and SwissHoldings on Public Consultation Document Addressing the Tax Challenges of the Digitalisation of the Economy. [Elektronnyy resurs] – URL: https://www.economiesuisse.ch/sites/default/files/publications/Addressing%20the%20Tax%20Challenges%20of%20Digitalisation_Comments%20by%20Swiss%20Business_final_ohne%20Unterschrift.pdf
Li, Jinyan, Protecting the Tax Base in a Digital Economy (April 18, 2018). United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, June 2015, ISBN
Question at hand
Reference:
Vinogradova T.N. — // Taxes and Taxation. – 2019. – № 12. – P. 10 - 22. DOI: 10.7256/2454-065X.2019.12.31793 URL: https://en. nbpublish.com/library_read_article.php?id=31793
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: tax policy, regional taxation, tax revenues, tax incentives, tax benefits, tax rates, assessment of the effectiveness, budgetary efficiency, economic efficiency, lost income
References (transliterated):
Zakon Moskovskoy oblasti ot 12.12.2018 N 216/2018-OZ (red. ot 07.10.2019) "O byudzhete Moskovskoy oblasti na 2019 god i na planovyy period 2020 i 2021 godov" (prinyat postanovleniem Mosobldumy ot 04.12.2018 N 10/69-P) // Ezhednevnye Novosti. Podmoskov'e, N 243, 25.12.2018.
Zakon Moskovskoy oblasti ot 16.07.2010 N 95/2010-OZ (red. ot 15.07.2019) "O razvitii predprinimatel'skoy deyatel'nosti v Moskovskoy oblasti" (prinyat postanovleniem Mosobldumy ot 08.07.2010 N 7/126-P) // Ezhednevnye Novosti. Podmoskov'e, N 134, 28.07.2010.
Zakon Moskovskoy oblasti ot 24.11.2004 N 151/2004-OZ (red. ot 22.10.2019) "O l'gotnom nalogooblozhenii v Moskovskoy oblasti" (prinyat postanovleniem Mosobldumy ot 24.11.2004 N 10/118-P) // Ezhednevnye Novosti. Podmoskov'e", N 226, 27.11.2004
Postanovlenie Pravitel'stva MO ot 17.10.2017 N 851/38 "O prognoze sotsial'no-ekonomicheskogo razvitiya Moskovskoy oblasti na srednesrochnyy period 2018-2020 godov" // Informatsionnyy vestnik Pravitel'stva MO", N 2, 31.01.2018.
Postanovlenie Pravitel'stva
Question at hand
Reference:
Tikhonova A.V. — // Taxes and Taxation. – 2019. – № 12. – P. 23 - 32. DOI: 10.7256/2454-065X.2019.12.31872 URL: https://en. nbpublish.com/library_read_article.php?id=31872
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: harmonization, EAEU, VAT, excise taxes, barriers, free trade, limitations, obstacles, tax rates, taxes
References (transliterated):
Baldwin R., Wyplos Ch. The Economics of European Integration – New York: McGraw-Hill Education, 2012. – 584 p.
Fynchina Kh.A. Razvitie nalogovoy sistemy Kyrgyzskoy Respubliki v usloviyakh edinogo ekonomicheskogo prostranstva EAES // Vestnik Kyrgyzsko-Rossiyskogo slavyanskogo universiteta. 2018. T. 18. № 3. S. 36-39.
Tyutyuryukov N.N., Tyutyuryukov V.N. Nalog na dobavlennuyu stoimost' v stranakh eaes: garmonizatsiya, divergentsiya ili konkurentsiya? // Nauchnye trudy Vol'nogo ekonomicheskogo obshchestva Rossii. 2016. T. 202. № 5. S. 189-201.
Petrosyan E.G. Puti garmonizatsii sistem nalogooblozheniya v stranakh Evraziyskogo ekonomicheskogo soyuza // Ekonomicheskaya politika. 2016. T. 11. № 6. S. 222-241
Lavrenkova Yu.A. Unifikatsiya i garmonizatsiya zakonodatel'stva evraziyskogo ekonomicheskogo soyuza v otnoshenii tamozhennykh platezhey // Aktual'nye problemy aviatsii i kosmonavtiki. 2018. T. 3. № 4 (14). S. 504-507.
Doklad № 30 «Otsenka vliyaniya netarifnykh bar'erov v EAES: rezul'taty oprosov predpriyatiy» / Tsentr integratsionnykh issledovaniy. S
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