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Transfer Pricing Issues Related to the One-Belt-One-Road Project
Ch. 10. P. 169–195.
Petruzzi R., Solange Screpante M., Peng C., Roller N., Tyutyuryukov Vladimir
In press
This chapter addresses several transfer pricing topics by providing, first, a background on each one, taking into account the main features from a general international perspective as well as those specifically related to OBOR countries, and, then, some conclusions and proposal for future developments.
In book
Alphen aan den Rijn: Kluwer Law International, 2019.
Dontsov A., Leipzig: Universitätsbibliothek Leipzig, 2024.
By looking at the reactions of Russian actors regarding the development of the Belt and Road Initiative of the People’s Republic of China in Central and Eastern Europe, this dissertation presents new theoretical and empirical findings that can be used extensively in the fields of Area and Global Studies, as well as practical policymaking. In ...
Added: June 25, 2025
Pavlov P., Экономика и управление 2010 № 11 С. 98–105
The article reviews theoretical approaches to the use of transfer prices as an instrument of company's efficiency increase and practical methods of recording of in-group economic operations results.
The idea of transfer prices implementation in the company is in conditional division of the whole production complex into kind of quasi-enterprises, which are called centres of responsibility. ...
Added: January 18, 2025
Pavlov P., Экономика и управление 2010 № 11 С. 98–105
The article reviews theoretical approaches to the use of transfer prices as an instrument of company's efficiency increase and practical methods of recording of in-group economic operations results.
The idea of transfer prices implementation in the company is in conditional division of the whole production complex into kind of quasi-enterprises, which are called centres of responsibility. ...
Added: May 1, 2024
Youjin L., Maxim Kotsemir, Ahmad N., Environmental Economics and Policy Studies 2024 Vol. 26 No. 2 P. 403–448
This paper explains the importance of environmental care for the growth and development of the global world and how One Belt One Road Initiative (OBOR) can help to connect Asia, Europe, and Africa for economic cooperation and long-term sustainability. Paper, based on bibliometric analysis and utilizing Web of Science Core Collection database for calculation, summarizes ...
Added: February 22, 2024
Ovcharova E., Пепеляев С. Г., Ем А. В., Статут, 2022.
В пособии структурно изложены главные концепции, применяемые при законодательном регулировании основных налогов и сборов. Раскрыты механизмы налогового администрирования, контроля и ответственности за налоговые правонарушения. Рассмотрены современные способы и инструменты предотвращения уклонения от налогообложения, защиты прав налогоплательщиков.
Системная подача материала позволит изучить комплекс тем в объеме, необходимом для качественной подготовки юриста широкой практики, способного определить проблему и ...
Added: December 30, 2021
Ryabova E., Миграционное право 2021 № 2 С. 26–30
Object: to assess the existing prospects for e-tax residence on the basis of the revealed significant characteristics of existing approaches to e-individual residence in foreign countries and international tax consequences.
Methods: an analysis of the legal regime for e-residents in Estonia from the standpoint of taxing digital business in this country by Russian tax residents, an ...
Added: September 19, 2021
Kopina A. A., Налоги 2016 № 4 С. 12–14
The article considers the concept of international tax law. ...
Added: December 22, 2020
Meyer-Nandi S., Orzechowski D., Tyutyuryukov Vladimir, , in: Removing Tax Barriers to China's Belt and Road Initiative.: Alphen aan den Rijn: Kluwer Law International, 2019. Ch. 11 P. 197–258.
This chapter follows the structure of the OECD (2014) and UN Model Tax Conventions (2011) and compares the respective provision of these Models and the above-mentioned tax treaties. Although covering the vast majority of Belt and Road countries, the authors recognize that there are differences in the scope of Belt and Road countries and, accordingly, ...
Added: October 3, 2018
Tyutyuryukov Vladimir, , in: Tax Rules in Non-Tax Agreements.: Amsterdam: IBFD, 2012. P. 623–656.
This chapter is based on the national report, presented at a joint conference on “Tax Rules in Non-Tax Agreements” in Rust (Austria) from 7-9 July 2011. This chapter focuses on the interaction of tax rules in non-tax agreements, signed by Russia, with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification ...
Added: October 11, 2017
Amsterdam: IBFD, 2012.
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under ...
Added: October 11, 2017
Tyutyuryukov Vladimir, , in: GAARs - A Key Element of Tax Systems in the Post-BEPS World.: IBFD, 2016. P. 543–568.
This chapter is based on the national report presented at a joint conference on “General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?” in Rust, Austria, from 3-5 July 2014. This chapter focuses on the requirements for the application of GAARs and on the legal consequences of applying ...
Added: October 11, 2017
IBFD, 2016.
General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting the implementation of such rules, the topic seems more important than ever. The aim of ...
Added: October 11, 2017
Ван В., Ай В., Ян Ф. et al., М.: Международный Дискуссионный клуб "Валдай", 2017.
Евразия связывает Европу и Азиатско- Тихоокеанский регион, которые являются самыми политически и экономически активными региона- ми мира. В силу особенного географического поло- жения, диверсифицированной экономики и обиль- ных природных ресурсов, Евразия оказывает влияние на международное разделение труда, играя сущест- венную роль в мировом экономическом и политиче- ском развитии. Сравнительное ослабление экономиче- ской мощистранЗапада, ведомыхСША, особеннопосле ...
Added: July 21, 2017
Krivokhizh S., В кн.: Общественная дипломатия как инструмент приграничного взаимодействия Евразийского союза.: Белгород: Константа, 2016. С. 200–206.
The main focus of the research is "one belt and one road" intitiative and its role in public diplomacy of China. ...
Added: October 19, 2016
Likhacheva A., , in: The Political Economy of Pacific Russia: Regional Developments in East Asia.: Palgrave Macmillan, 2017. Ch. 7 P. 157–179.
Since the global financial crisis of 2007–2009 all Asian powers (both rising and already well established) initiated or supported some large-scale infrastructure projects in the region. The Association of Southeast Asia Nations (ASEAN) has put much effort into promoting connectivity concept both within the Association and via the Regional Comprehensive Economic Partnership (RCEP). Korean President ...
Added: October 12, 2016
Sasso L., International Trade Law and Regulation 2016 Vol. 22 No. 3 P. 64–72
The purpose of this article is to compare Russian transfer pricing norms, now only three years old, to US norms in this area, which are rooted in a nine-decade history. This comparison is carried out in a few stages. Section II briefly discusses the background of current US and Russian law on transfer pricing. Section ...
Added: April 20, 2016
Shakhmametyev A. A., Право. Журнал Высшей школы экономики 2010 № 3 С. 104–117
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 ...
Added: October 27, 2012