Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Karina T. Anisina"'
Autor:
Lyudmila Lesina, Olga I. Lyutova, Elena V. Migacheva, Karina T. Anisina, Imeda A. Tsindeliani
Publikováno v:
Intertax. 49:713-724
The purpose of this study is to theoretically substantiate the stages of development of judicial approaches to the application of thin (insufficient) capitalization rules in the tax relations of Russian taxpayers with foreign companies, including tra
Autor:
Elena Y. Pavlova, Olga I. Lyutova, Maxim M. Proshunin, Elena V. Migacheva, Ekaterina G. Kostikova, Mariam A. Davydova, Karina T. Anisina, Imeda A. Tsindeliani
Publikováno v:
Intertax. 49:437-448
This policy note considers the impact of global digitalization of the economy on public tax administration based on the example of the Russian legal system from a comparative perspective. To understand the prospects of domestic taxation mechanisms, t
Autor:
Karina T. Anisina
Publikováno v:
Financial law. 10:17-21
The article discusses the features of the tax status of separate divisions of Russian organizations. It is noted that the tax legis-lation of the Russian Federation does not disclose the types of separate divisions. Since depending on the type of sep