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Taxation of Companies in Context of Private International Law

Student: Aleksandra Karabaeva

Supervisor: Natalia Yerpyleva

Faculty: Faculty of Law

Educational Programme: Jurisprudence (Bachelor)

Final Grade: 8

Year of Graduation: 2020

The current research is focused on analyzing relationships regulated by private international law that occur in the process of tax optimization of companies. Therefore, agreements and laws that regulate taxation of companies, and rules of tax optimization in the context of private international law are subject of the current research. The ability of entrepreneurs to minimize such obligatory costs of doing business as taxes is provided by the legislation. Due to this, tax optimization is an essential part of all business operations, which are aimed to increase profits of enterprises. Moreover, globalization provides constant integration in different spheres, including fiscal and legal spheres. Entrepreneurs can choose where to pay taxes, analyzing which tax regime seems more preferential. Therefore, the problem stated above should be discussed in international context. Interaction of several institutes of private international law with principles of the taxation of companies is considered in the work. The author of the research is aimed to prove following hypothesis: 1. Influence of national law systems on private international law and vice versa, is possible due to its interaction in the taxation of companies sphere. This interaction can lead to the enrichment of all of them by accepting common legal institutes and models of regulation; 2. Tax optimization in the context of private international law can be considered as type of the evasion of law; 3. Taxation of companies should be regulated mostly with the help of convergence and harmonization of legislation and developed in courts practice.

Full text (added May 9, 2020)

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