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Обмен Информацией На Международном Уровне: Современные Тенденции

Author

Listed:
  • Дёмина Евгения Викторовна

    (Финансовый университет)

Abstract

Раскрывается роль обмена налоговой информацией в противодействии вредоносной налоговой практике и в деофшоризации экономики, рассматриваются план борьбы с размыванием налоговой базы и выводом прибыли, проблемы внедрения автоматического обмена информацией, виды соглашений об обмене информацией.The article explores the following issues: role of tax information exchange in combating harmful tax practices and deoffshorization of the economy; an action plan on tax base erosion and profi shifting; introduction of an automatic information exchange and types of agreements on information exchange.

Suggested Citation

  • Дёмина Евгения Викторовна, 2014. "Обмен Информацией На Международном Уровне: Современные Тенденции," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 4, pages 146-150.
    • Handle: RePEc:scn:031101:15724712
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