Taxation and tax planning

2022/2023

Academic Year

ENG

Instruction in English

3

ECTS credits

Delivered at:

Практико-ориентированные магистерские программы факультета экономических наук

Course type:

Elective course

When:

1 year, 4 module

Course Syllabus

Abstract

Examines the basic principles of tax system, methods of internal (within the Russian Federation) and cross-border tax planning,double taxation and how it can be eliminated under different conventions. It discusses the problems of permanent establishment within the US, OECD, UN Model Tax Conventions and fiscal unity within foreign and Russian tax legislations. Special emphasis is made on the applications application of the transfer pricing rules, Base Erosion and Profit Shifting initiatives, tax monitoring and tax ruling.