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Regular version of the site

Current Methods of Fight Against Tax Evasion

ФИО студента: Anastasia Gamburg

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Оценка: 8

Год защиты: 2020

The analysis is devoted to the problem of illegal tax minimization. Tax evasion and tax avoidance are common problems in many countries, which lead to the economy's wealth. Thus, the fight against tax violations becomes an international task. The study examines doctrinal sources against tax avoidance, general anti-avoidance rules, rules on controlled foreign companies, as well as transfer pricing rules. At the same time, an analysis of the national legislation of Russia, Great Britain, and the United States was conducted, as a result, we can assume that modern tax strategies against tax avoidance are rather effective. A specific chapter of the paper is devoted to the recently developed BEPS Action plan by OECD. The analysis of the BEPS is supplemented by a description of the International Convention (MLI) and the EU Directive. The conclusion contains the systematization of modern ways to combat tax avoidance, a distinction of approaches to tax terms as tax evasion, "tax avoidance", and tax planning. It also provides suggestions for further development.

Full text (added May 9, 2020)

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