Международные налоговые отношения
In this article the author performs the comparative analysis of the provisions of international treaties forming the Eurasian Economic Union and its predecessors and of the documents containing national tax policies of EAEU Member States. While author’s previous research suggested a number of similar features of EAEU Member States’ tax systems and partial harmonization, this time it is supplemented with conclusion of open tax competition waged by certain EAEU Member States.
The range of the subjects for study and research available to law students at universities and law schools has been extended over the recent years. To large extent, those newly in troduced disciplines and areas of learning cover a relatively limited scope of subjects which are related to the major, "foundation" courses. However, a development of the professional orientation in the study of law and legal research, as well as a shift towards a new frameworkof professional law education also require diversification of specific subjects. Therefore, the purpose of this article is to outline the International TaxLaw course and its potential as a separate discipline for study and research.
международное налоговое право, международное налогообложение, предмет и методы науки, ЮРИСПРУДЕНЦИЯ, International TaxLaw, international taxation, subject matter and methods of research, legal studies
The authors provide an article-by-article overview of the double tax treaty Russia-Argentina effective as of January 1, 2013.
Since 2008 EAEU Member States have been making steps towards harmonization of tax systems. However, only small part of VAT regulations underwent harmonization so far. In this article, the authors analyze VAT regulations of EAEU Member States and data on VAT proceedings to the budgets. This analysis shows a degree of divergence of VAT regimes and misbalances in economies of EAEU Member States. The authors then suggest further steps towards harmonization of tax systems, considering necessity of sustainable development of EAEU common market.