ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE

The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by...

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Autores principales:	N. A. Poponova, T. I. Minina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	digital economy exchange of tax information international taxation new business models offshore tax avoidance tax competition tax harmonization taxation of cryptocurrency Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/12cea3759b6c4779bdf75179b0615c27
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spelling	oai:doaj.org-article:12cea3759b6c4779bdf75179b0615c272021-12-03T07:43:34ZON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE1816-42772686-841510.26425/1816-4277-2020-11-126-132https://doaj.org/article/12cea3759b6c4779bdf75179b0615c272020-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2523https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. The paper pays the main attention to the urgent problems of international tax relations: firstly, these are measures to combat the outflow of profits to offshore companies and the cooperation of states in the exchange of financial and tax information, and secondly, the impact of the digital economy on international taxation, manifested, in particular, in expanding tax avoidance opportunities. The study considers approaches of states to taxation of cryptocurrencies and prospects of international cooperation in this area. The authors make conclusions about sharp decrease of the offshore companies role as an instrument of international tax optimization and the need to develop a mechanism for new digital business models taxation.N. A. PoponovaT. I. MininaPublishing House of the State University of Managementarticledigital economyexchange of tax informationinternational taxationnew business modelsoffshoretax avoidancetax competitiontax harmonizationtaxation of cryptocurrencySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 126-132 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	digital economy exchange of tax information international taxation new business models offshore tax avoidance tax competition tax harmonization taxation of cryptocurrency Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	digital economy exchange of tax information international taxation new business models offshore tax avoidance tax competition tax harmonization taxation of cryptocurrency Sociology (General) HM401-1281 Economics as a science HB71-74 N. A. Poponova T. I. Minina ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
description	The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. The paper pays the main attention to the urgent problems of international tax relations: firstly, these are measures to combat the outflow of profits to offshore companies and the cooperation of states in the exchange of financial and tax information, and secondly, the impact of the digital economy on international taxation, manifested, in particular, in expanding tax avoidance opportunities. The study considers approaches of states to taxation of cryptocurrencies and prospects of international cooperation in this area. The authors make conclusions about sharp decrease of the offshore companies role as an instrument of international tax optimization and the need to develop a mechanism for new digital business models taxation.
format	article
author	N. A. Poponova T. I. Minina
author_facet	N. A. Poponova T. I. Minina
author_sort	N. A. Poponova
title	ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
title_short	ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
title_full	ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
title_fullStr	ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
title_full_unstemmed	ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
title_sort	on the peculiarities of international tax relations at present stage
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/12cea3759b6c4779bdf75179b0615c27
work_keys_str_mv	AT napoponova onthepeculiaritiesofinternationaltaxrelationsatpresentstage AT timinina onthepeculiaritiesofinternationaltaxrelationsatpresentstage
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ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE

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