• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
For visually-impairedUser profile (HSE staff only)SearchMenu

Legal Regulation of Intergroup Business Transactions Taxation in the Russian Federation

ФИО студента: Elizaveta Akopova

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Financial, Tax and Customs Law (Master)

Год защиты: 2020

This paper examines the issue of legal regulation of taxation of business transactions within a group of companies in the territory of the Russian Federation, in addition, an analogy is drawn with foreign practices and ways of regulating similar relations. In this work, we also consider the question of the correlation of the norms of Russian law in terms of resolving issues caused by the need to define the concept of economic relations, for the purpose of further emergence of tax relations.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses