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Налоговое Регулирование Деятельности Транснациональных Корпораций

Author

Listed:
  • Засько Вадим Николаевич

    (Финансовый университет)

  • Шакирова Джамиля Юнусовна

    (РАНХиГС при Президенте РФ)

Abstract

В статье отражены различные подходы к определению понятия «транснациональные корпорации» и их роли в мировой экономике. выявлены основные проблемы правового регулирования. Раскрыты проблемы налогового регулирования и предложены пути их решения. делается вывод об отсутствии международно-правового регулирования деятельности транснациональной корпорации.The paper describes various approaches to the definition of the term “transnational corporations” and the latter’s’ role in the world economy. The principal problems of legal regulation are revealed. Tax regulation problems are highlighted and solutions are suggested. It is concluded that the activity of a transnational corporation lacks an international legal regulation framework

Suggested Citation

  • Засько Вадим Николаевич & Шакирова Джамиля Юнусовна, 2014. "Налоговое Регулирование Деятельности Транснациональных Корпораций," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 2, pages 106-112.
    • Handle: RePEc:scn:031101:15724654
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