THE PRACTICE OF TAX EVASION BY TRANSNATIONAL CORPORATIONS IN THE CONTEXT OF INTERACTION BETWEEN NATIONAL AND INTERNATIONAL LAW

Author(s): Lotorev Evgeny Nikolaevich, Garipov Aydar Rafaelevich

Rubric: Constitutional and municipal law

DOI: 10.21777/2587-9472-2018-2-10-13

Release: 2018-2 (15)

Pages: 10-13

Keywords: Taxation, transnational corporation, jurisdiction, affiliated person, transfer pricing, effective rate, royalties, licensee

Annotation: The paper explores the problems of tax evasion by transnational companies. The scale of the international phenomenon of tax evasion, the degree of influence of international production and trade operations and supply chains on the world economy pose this issue in the center of attention of researchers.

Bibliography: Lotorev EV.NI., Garipov AY.RA. THE PRACTICE OF TAX EVASION BY TRANSNATIONAL CORPORATIONS IN THE CONTEXT OF INTERACTION BETWEEN NATIONAL AND INTERNATIONAL LAW // Journal of Legal Sciences. – 2018. – № 2 (15). – С. 10-13. doi: 10.21777/2587-9472-2018-2-10-13