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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 4 (109) (April, 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
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
P. 1 - 10
TAXATION OF NATURAL RESOURCE MANAGEMENT
P. 11 - 23
Contents details
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Reference:
Ardashev A. — // Taxes and Taxation. – 2019. – ¹ 4. – P. 1 - 10. DOI: 10.7256/2454-065X.2019.4.29666 URL: https://en. nbpublish.com/library_read_article.php?id=29666
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: multinational corporation, royalty, tax regulation, arm's length principle, intangible assets, safe harbor, transfer pricing, license fee, base errosion, profit shifting
References (transliterated):
Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles — BEPS Action 8, OECD Publications Service, 2018. — C. 3.
Gorodnichev A.A. Risk-orientirovannyy podkhod pri otbore ob'ektov kontrolya. Materialy 2-y professioanl'noy konferentsii "Praktika kontrolya tsen: neobosnovannaya nalogovaya vygoda, transfertnoe tsenoobrazovani, tseny zakupok", Moskva, 2019, S. 9—12.
Samarina E.S. Aktual'nye voprosy primeneniya razlichnykh metodov transfertnogo tsenoobrazovaniya // Finansy: Teoriya i Praktika. — 2014. — ¹5. — S. 84-92.
Otchet o reuzl'tatakh deyatel'nosti FNS Rossii v 2018 g., — URL: https://www.nalog.ru/rn77/about_fts/fts/activities_fts/.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki — URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/finance/#.
Federal'nyy zakon "O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s realizatsiey mezhdunarodnogo avtomaticheskogo obmena informatsiey i dokumentatsiey po mezhdunaro
TAXATION OF NATURAL RESOURCE MANAGEMENT
Reference:
Zuev A.A. — // Taxes and Taxation. – 2019. – ¹ 4. – P. 11 - 23. DOI: 10.7256/2454-065X.2019.4.29577 URL: https://en. nbpublish.com/library_read_article.php?id=29577
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Keywords: R-factor, financial results, additional income, changes in tax laws, extraction taxes, hydrocarbon fuel, tax, uplift, deposit, oil extraction
References (transliterated):
Moody's prochit neftyanikam RF vygodu ot vvedennogo naloga na dopolnitel'nyy dokhod // Reyter. 16.01.2019. URL: https://ru.reuters.com/article/idRUKCN1PA1WH-ORUBS?utm_source=34553&utm_medium=partner (data obrashcheniya: 10.05.2019
Perchik A.I. Nalogooblozhenie neftegazodobychi. Pravo. Ekonomika. M.: OOO «Nestor Akademik Pablisherz», 2004. 464 s.
Chernyavskiy S.V. Gornaya renta: problemy opredeleniya razmerov i razrabotki mekhanizma iz'yatiya [Tekst]: monografiya / S.V. Chernyavskiy: Gosudarstvennyy universitet upravleniya. – M.: GUU, 2013. – 156 s.
Panskov V.G. Nalogi neftyanogo sektora: izmeneniya neobkhodimye, no nedostatochnye // Nalogovaya politika i praktika. 2008. ¹ 11 (71). S. 12-19.
Panskov V.G. Nalogooblozhenie prirodnykh resursov: problemy i puti resheniya // ETAP: Ekonomicheskaya Teoriya, Analiz, Praktika. 2018. ¹ 2. S. 91-104.
Obzor rezhima nalogooblozheniya neftegazovogo sektora (angl.) Review of the oil and gas fiscal regime: call for evidence. URL: https://www.gov.uk/government/consultations/review-of-the-oil-and-g
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