DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA

The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the di...

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Autor principal:	S. Kravchuk
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	permanent establishment business of foreign companies in russia digital economy base erosion and profit shifting Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0d4c6a0dfbea4c94977aa1ab7049c122
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spelling	oai:doaj.org-article:0d4c6a0dfbea4c94977aa1ab7049c1222021-12-03T07:43:23ZDEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA1816-42772686-841510.26425/1816-4277-2017-11-100-104https://doaj.org/article/0d4c6a0dfbea4c94977aa1ab7049c1222017-11-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/858https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the digital economy are. The article suggests mechanisms for eliminating the shortcoming through the application of international agreements, international experience, as well as the advisability of wider use of foreign methodological documents.S. KravchukPublishing House of the State University of Managementarticlepermanent establishmentbusiness of foreign companies in russiadigital economybase erosion and profit shiftingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 100-104 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	permanent establishment business of foreign companies in russia digital economy base erosion and profit shifting Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	permanent establishment business of foreign companies in russia digital economy base erosion and profit shifting Sociology (General) HM401-1281 Economics as a science HB71-74 S. Kravchuk DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
description	The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the digital economy are. The article suggests mechanisms for eliminating the shortcoming through the application of international agreements, international experience, as well as the advisability of wider use of foreign methodological documents.
format	article
author	S. Kravchuk
author_facet	S. Kravchuk
author_sort	S. Kravchuk
title	DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
title_short	DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
title_full	DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
title_fullStr	DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
title_full_unstemmed	DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA
title_sort	development of permanent establishment concept in russia
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/0d4c6a0dfbea4c94977aa1ab7049c122
work_keys_str_mv	AT skravchuk developmentofpermanentestablishmentconceptinrussia
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DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA

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