The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules
The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms o...
Uloženo v:
| Hlavní autor: | |
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| Médium: | Artigo |
| Jazyk: | Russo |
| Vydáno: |
Dostoevsky Omsk State University
2022-01-01
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| Edice: | Правоприменение |
| Témata: | |
| On-line přístup: | https://enforcement.omsu.ru/jour/article/view/569 |
| Tagy: |
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