title: New models of taxation of income of international groups of companies: Analysis and prospects of use in Russia
metadata.name: dc.contributor.author
metadata.value: Ponomareva, Karina A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2022-12-29T20:14:27Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2022-12-29T20:14:27Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2022-12
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Ponomareva, Karina A. 2022. “New models of taxation of income of international groups of companies: Analysis and prospects of use in Russia”. Vestnik of Saint Petersburg University. Law 4: 1007–1021. https://doi.org/10.21638/spbu14.2022.411 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2022.411
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/38793
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article discusses the initiatives of the Organization for Economic Cooperation and Development
  (OECD) in the field of taxation of international groups of companies in the era
  of the digital economy. Methodological approaches to taxation of the digital economy are
  considered, relevant legal mechanisms for taking into account the interests of the fiscal of the
  Russian state in the conditions of digital transformation are determined. The analysis of new
  OECD tax projects in the context of the application of tax legislation and double tax treaties, in particular, the rules for determining the existence of a permanent establishment and
  calculating the tax base attributed to a permanent establishment, as well as the application
  of transfer pricing rules, is carried out. In addition, the analysis of these OECD documents
  from the point of view of the potential impact on the Russian fiscal base was carried out. The
  methodological basis of the research consists of both general scientific methods (dialectical-materialistic,
  systemic, induction, deduction, analysis, synthesis) and interdisciplinary, as well
  as legal research methods. The study is based on a comparative legal method that allows comparing
  similar legal problems existing in legislation and international treaties, as well as identifying
  optimal ways to resolve them. The foundations of tax systems laid down in the 1920s
  traditionally took into account the principles of source of income and residency. In the new
  world of globalization and the digital economy, these principles become significant obstacles
  to international trade and at the same time are involved by economic entities in tax competition
  or tax avoidance, that is, in their interests to obtain tax benefits.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The article was prepared as part of the task of the Ministry of Finance of the Russian Federation on a
  scientific study “Development of a mechanism for taxation of global profit of foreign companies with a high
  level of digitalization and a significant economic presence in Russia”.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 13; Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: corporate taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: international taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: digital transformation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: international group of companies
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: permanent establishment
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: transfer pricing
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: New models of taxation of income of international groups of companies: Analysis and prospects of use in Russia
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 11.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/38793/1/11.pdf
resources.format: Adobe PDF
resources.size: 720,72 kB