Essays about: "Russian tax law"

Found 3 essays containing the words Russian tax law.

  1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  2. 2. Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud

    University essay from IHH, Redovisning och Rättsvetenskap

    Author : Sandra Karlsson; [2011]
    Keywords : Ne bis in idem; Tax surcharge; Tax fraud; Norway; Sweden;

    Abstract : The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. READ MORE

  3. 3. Energy Crops: Stakeholder Identification and Analysis - A Case of Belarus

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Alesia Israilava; [2008]
    Keywords : Bioenergy; Earth and Environmental Sciences;

    Abstract : Belarus is subject to serious energy security issues due to limited domestic energy resources; a low diversity in the national energy profile, significant depreciation of capital assets in the Belarusian energy system, a high share of energy resources import, and a dominating dependence on one energy importer The Russian Federation. In response to these issues the country is very interested in diversifying its energy profile, development of non-conventional renewable energy types and increasing the share of local energy resources. READ MORE