ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2523 |
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| author | N. A. Poponova T. I. Minina |
| author_facet | N. A. Poponova T. I. Minina |
| author_sort | N. A. Poponova |
| collection | DOAJ |
| description | The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. The paper pays the main attention to the urgent problems of international tax relations: firstly, these are measures to combat the outflow of profits to offshore companies and the cooperation of states in the exchange of financial and tax information, and secondly, the impact of the digital economy on international taxation, manifested, in particular, in expanding tax avoidance opportunities. The study considers approaches of states to taxation of cryptocurrencies and prospects of international cooperation in this area. The authors make conclusions about sharp decrease of the offshore companies role as an instrument of international tax optimization and the need to develop a mechanism for new digital business models taxation. |
| format | Article |
| id | doaj-art-12cea3759b6c4779bdf75179b0615c27 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-12cea3759b6c4779bdf75179b0615c272025-02-04T08:28:06ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-12-0101112613210.26425/1816-4277-2020-11-126-1321896ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGEN. A. Poponova0T. I. Minina1MIREA – Russian Technological UniversityMIREA – Russian Technological UniversityThe subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. The paper pays the main attention to the urgent problems of international tax relations: firstly, these are measures to combat the outflow of profits to offshore companies and the cooperation of states in the exchange of financial and tax information, and secondly, the impact of the digital economy on international taxation, manifested, in particular, in expanding tax avoidance opportunities. The study considers approaches of states to taxation of cryptocurrencies and prospects of international cooperation in this area. The authors make conclusions about sharp decrease of the offshore companies role as an instrument of international tax optimization and the need to develop a mechanism for new digital business models taxation.https://vestnik.guu.ru/jour/article/view/2523digital economyexchange of tax informationinternational taxationnew business modelsoffshoretax avoidancetax competitiontax harmonizationtaxation of cryptocurrency |
| spellingShingle | N. A. Poponova T. I. Minina ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE Вестник университета digital economy exchange of tax information international taxation new business models offshore tax avoidance tax competition tax harmonization taxation of cryptocurrency |
| title | ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE |
| title_full | ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE |
| title_fullStr | ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE |
| title_full_unstemmed | ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE |
| title_short | ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE |
| title_sort | on the peculiarities of international tax relations at present stage |
| topic | digital economy exchange of tax information international taxation new business models offshore tax avoidance tax competition tax harmonization taxation of cryptocurrency |
| url | https://vestnik.guu.ru/jour/article/view/2523 |
| work_keys_str_mv | AT napoponova onthepeculiaritiesofinternationaltaxrelationsatpresentstage AT timinina onthepeculiaritiesofinternationaltaxrelationsatpresentstage |