Prospects for Improving the Taxation of E-Business in the Russian Federation[Перспективы Совершенствования Налогообложения Электронного Бизнеса В Российской Федерации]

It's hard to remember the last time tax issues attracted global attention so much, as it is now. Project BEPS2 by OECD, is described as the biggest change in the history of international taxation. The current order is based on the paradigm of tax competition and allows companies to organize business in such way as to erode tax base artificially and to transfer income to low-tax jurisdictions. It opposes BEPS project carried out by OECD, which seeks to adapt the international system of taxation to the new, digital, economy and the rapid development of e-business. Both Russia's and worldwide tax legislation fall behind the development of electronic business. In connection with the special relevance of the issue of e-business taxation within the BEPS project the final report on Activity 1 of BEPS Project «Preparation of measures on taxation of the digital sector." was released in October 2015. In 2015 the EU introduced a new concept of determining the place of supply of e-services to end-users: the place of services' supply recognized as Buyer's location. The Federal Law was adopted In Russia on 3d July, 2016 N 244-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation", coming into force 1st January 2017. It introduces a new principle of foreign companies taxation in the provision of electronic services by customer's location. In terms of recent research the e-business taxation in Russia, all countries of EAEC and a number of the EU countries is analyzed. The research reflects the OECD's position on taxation of e-business, as well as the position of the EU. According to the results of the research, suggestions for e-business taxation in the Russian Federation were made, including suggestions both in terms of direct and indirect taxation. In the framework of direct taxation proposals were prepared both to Tax Code of the Russian Federation and the agreements on avoidance of double taxation. Suggestions for taxation of e-business were prepared not only at the national level, but at the supranational level.