DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the di...
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2017-11-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/858 |
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| _version_ | 1832541939864436736 |
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| author | S. Kravchuk |
| author_facet | S. Kravchuk |
| author_sort | S. Kravchuk |
| collection | DOAJ |
| description | The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the digital economy are. The article suggests mechanisms for eliminating the shortcoming through the application of international agreements, international experience, as well as the advisability of wider use of foreign methodological documents. |
| format | Article |
| id | doaj-art-0d4c6a0dfbea4c94977aa1ab7049c122 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-11-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-0d4c6a0dfbea4c94977aa1ab7049c1222025-02-04T08:27:53ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-11-0101110010410.26425/1816-4277-2017-11-100-104858DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIAS. Kravchuk0ФГБОУ ВО "Государственный университет управления"The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the digital economy are. The article suggests mechanisms for eliminating the shortcoming through the application of international agreements, international experience, as well as the advisability of wider use of foreign methodological documents.https://vestnik.guu.ru/jour/article/view/858permanent establishmentbusiness of foreign companies in russiadigital economybase erosion and profit shifting |
| spellingShingle | S. Kravchuk DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA Вестник университета permanent establishment business of foreign companies in russia digital economy base erosion and profit shifting |
| title | DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA |
| title_full | DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA |
| title_fullStr | DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA |
| title_full_unstemmed | DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA |
| title_short | DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA |
| title_sort | development of permanent establishment concept in russia |
| topic | permanent establishment business of foreign companies in russia digital economy base erosion and profit shifting |
| url | https://vestnik.guu.ru/jour/article/view/858 |
| work_keys_str_mv | AT skravchuk developmentofpermanentestablishmentconceptinrussia |