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Main editor: Vyacheslavovna Peshkova Khristina , , peshkova1@yandex.ru

Contents

TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Ardashev A. —	P. 1 - 9
CRIME INVESTIGATION IN THE SPHERE OF TAXATION
Salnikov K.E., Poponova N.A. —	P. 10 - 23
Question at hand
Grebeshkova I.A., Mandroshchenko O.V. —	P. 24 - 32

ABDULLINA A. —	P. 33 - 38

Loginova T.A. —	P. 39 - 48

Contents details

TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES

Reference:

Ardashev A. — // Taxes and Taxation. – 2018. – № 10. – P. 1 - 9. DOI: 10.7256/2454-065X.2018.10.27636 URL: https://en. nbpublish.com/library_read_article.php?id=27636

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Keywords: information asymmetry, transfer pricing, tax regulation, multinational enterprise, tax base, base erosion, profit shifting, corporate group, safe harbour, arm's length principle

References (transliterated):
«LegalTech 3.0. Rynok LegalTech v Rossii i v mire», issledovanie analiticheskogo tsentra «NAFI», – URL: https://nafi.ru/projects/predprinimatelstvo/legaltech-3-0-rynok-legaltech-v-rossii-i-v-mire/.
Transfer Pricing Documentation and Country-by-Country Reporting, Action 13-2015 Final Report, OECD,-URL: https://nafi.ru/projects/predprinimatelstvo/legaltech-3-0-rynok-legaltech-v-rossii-i-v-mire/.
Ardashev A.M. Nalogovyy kontrol' transfertnykh tsen: institutsional'nye aspekty kontrolya // Vestnik Universiteta – 2017 – №9 – S. 52-55.
Mario van den Broek, Jordi van der Struis, BEPS is making everything transparent, Bloomberg BNA Tax Planning International Review, October 2016 – S. 5.
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators, OECD Publications Service, 2010. – C. 612.
Morrison, Andrew Stumpff, Case Law, Systematic Law, and a Very Modest Suggestion // Statute Law Review – 2013 – № 35(2) – C. 159-180.
Nalogovyy Kodeks RF, chast' 1 (v red. ot 03.08.2018), – URL: http://

CRIME INVESTIGATION IN THE SPHERE OF TAXATION

Reference:

Salnikov K.E., Poponova N.A. — // Taxes and Taxation. – 2018. – № 10. – P. 10 - 23. DOI: 10.7256/2454-065X.2018.10.25956 URL: https://en. nbpublish.com/library_read_article.php?id=25956

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Keywords: tax process, criminal proceeding, tax administration, tax crime, economic forensic examination, tax offence, expert study, tax forensic examination, tax control, expert

References (transliterated):
O napravlenii materialov dlya resheniya voprosa o vozbuzhdenii ugolovnykh del v sledstvennye organy i organy vnutrennikh del: pis'mo FNS Rossii ot 21.08.2012 № AS-4-2/13747@. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus» (data obrashcheniya: 02.12.2018).
O napravlenii sudebnoy praktiki (vmeste s Obzorom sudebnykh aktov, prinyatykh konstitutsionnym sudom Rossiyskoy Federatsii i Verkhovnym sudom Rossiyskoy Federatsii po voprosam nalogooblozheniya vo vtorom polugodii 2015 goda)»: Pis'mo FNS Rossii ot 24.12.2015 № SA-4-7/22683@ : URL: http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=193018&fld=134&dst=1000000001,0&rnd=0.7200506034862952#09324222443896009
O vyyavlenii obstoyatel'stv neobosnovannoy nalogovoy vygody: pis'mo FNS ot 23.03.2017 № ED-5-9/547@. Dokument opublikovan ne byl: URL: https://www.nalog.ru (po sostoyaniyu na 25.04.2017). URL: http://www.minfin.ru.
Postanovlenie Federal'nogo Arbitrazhnogo Suda Moskovskogo okruga ot 08.02.2013 №A40-54652/2012: URL: https://www.audar-info.ru/docs/tribunal/det

Question at hand

Reference:

Grebeshkova I.A., Mandroshchenko O.V. — // Taxes and Taxation. – 2018. – № 10. – P. 24 - 32. DOI: 10.7256/2454-065X.2018.10.28078 URL: https://en. nbpublish.com/library_read_article.php?id=28078

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Keywords: concept, basic provisions of the concept, tax burden of organizations, tax burden range, tax burden regulation, tax burden assessment, diagnostics of tax burden, economic and mathematical tools, FTS, control and analytical work of the FTS

References (transliterated):
«Ob utverzhdenii Polozheniya ob Analiticheskom upravlenii Federal'noy nalogovoy sluzhby»» [Elektronnyy resurs]: [Prikaz FNS Rossii ot 06.04.2018 № MMV-7-1/199@]. URL: http://legalacts.ru/doc/prikaz-fns-rossii-ot-06042018-n-mmv-7-1199-ob-utverzhdenii/#100011 (data obrashcheniya 16.11.2018).
Anisimov, S. A. Modelirovanie nalogovoy nagruzki / S. A. Anisimov // Ekonomika. Nalogi. Pravo.-2013.-№ 4. – S. 91-98.
Balatskiy E. Nalog na imushchestvo predpriyatiy i nakoplenie osnovnogo kapitala / E. Balatskiy // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 1999. № 3. S. 86-93.
Balatskiy E. Tsenovye strategii firm v usloviyakh fiskal'nogo davleniya / E. Balatskiy // Mirovaya ekonomika i mezhdunarodnye otnosheniya. – 1998.-№ 9. – S. 67-77.
Grebeshkova I.A. Otsenka nalogovoy nagruzki organizatsiy: ustanovlenie granichnykh urovne // Ekonomika. Nalogi. Pravo. 2017. T. 10. № 2. C. 151-157.
Grebeshkova I.A. Postroenie obobshchennogo pokazatelya effektivnosti deyatel'nosti predpriyatiya metodom glavnykh komponent // V knige: Ekonomicheskoe prognozirova

Question at hand

Reference:

ABDULLINA A. — // Taxes and Taxation. – 2018. – № 10. – P. 33 - 38. DOI: 10.7256/2454-065X.2018.10.26336 URL: https://en. nbpublish.com/library_read_article.php?id=26336

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Keywords: legal status, resident, territories of advanced development, tax privileges, financial law, tax law, free economic zone, business activity, Management Company, agreement

References (transliterated):
Petrakov A. Yu. Gosudarstvennyy kontrol' v otnoshenii rezidentov territoriy operezhayushchego sotsial'no-ekonomicheskogo razvitiya v Rossiyskoy Federatsii // Aktual'nye problemy rossiyskogo prava. 2017. № 9 (82). S. 134-140.
Nalogovyy kodeks Rossiyskoy Federatsii, chast' vtoraya ot 31.07.1998 № 146-FZ // SZ RF. – 1998.-№ 31. – st. 3824.-P.1. St.176.1.
Ulitskaya N. Yu., Akimova A. M. , Kokoreva T. P. Territoriya operezhayushchego sotsial'no-ekonomicheskogo razvitiya kak faktor razvitiya territorii i privlekatel'nosti dlya rezidenta // Strategii biznesa. 2017. № 10. S. 12-16.
Vodop'yanova V. A. i Izergina K. E. Nalogovye l'goty dlya rezidentov territoriy operezhayushchego sotsial'no-ekonomicheskogo razvitiya // Mezhdunarodnyy zhurnal prikladnykh i fundamental'nykh issledovaniy. 2016. № 6 (ch. 2.). S. 361-364.
Varavenko V. V. Dogovornoe regulirovanie otnosheniy v sfere sozdaniya i funktsionirovaniya territoriy operezhayushchego sotsial'no-ekonomicheskogo razvitiya // Tamozhennaya politika Rossii na Dal'nem Vostoke. 2017. № 3 (80). S. 67-

Question at hand

Reference:

Loginova T.A. — // Taxes and Taxation. – 2018. – № 10. – P. 39 - 48. DOI: 10.7256/2454-065X.2018.10.28305 URL: https://en. nbpublish.com/library_read_article.php?id=28305

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Keywords: cadastral value, immovable property, individuals, property taxes, tax burden, tax base, tax rate, taxpayers, tax deduction, object of taxation

References (transliterated):
Malis N.I. Sovershenstvovanie elementov nalogovogo mekhanizma – real'nyy put' povysheniya dokhodov byudzheta // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2013. - №3 (17) iyul'-sentyabr' 2013. - s. 89-96.
Semkina T.I., Sorokin A.V. Nalogooblozhenie nedvizhimogo imushchestva organizatsiy po kadastrovoy stoimosti // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2017. - №2 (36) mart-aprel' 2017. - s. 20-26.
Loginova T.A., Semkina T.I. Nalogovye l'goty v svete novogo poryadka vzimaniya naloga na imushchestvo fizicheskikh lits i naloga na imushchestvo organizatsiy // Finansy. 2016. - №10. - c. 32-37.
Malis N.I. Sovershenstvovanie nalogovoy politiki na regional'nom urovne: osnovnye napravleniya // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2018. - №1 (41) yanvar'-fevral' 2018. - s. 51-60.
Panskov V.G. Printsip spravedlivosti i ego otrazhenie pri nalogooblozhenii fizicheskikh lits v rossiyskoy nalogovoy sisteme // Etap: ekonomicheskaya teoriya, analiz, praktika. 2016 g. - №3. - s.