Review of the All-Russian Scientific and Practical Conference «Safety in Fiscal, Customs and Other Areas of Financial Activity: Economic and Legal Problems»
https://doi.org/10.17803/1994-1471.2018.88.3.191-204
Abstract
This article provides an overview of the All-Russian Scientific and Practical Conference " "Safety in Fiscal, Customs and Other Areas of Financial Activity: Economic and Legal Problems" conducted by the Department of Financial, Banking and Customs Law and the Department of Economics of the Saratov State Law Academy, and the Departments of Finance and Tax law of the Kutafin Moscow State Law University (MSAL). The article contains the main provisions of the reports of the participants of this conference, the current problems of financial law at the present stage of the historical development of Russia.
About the Authors
E. V. Pokachalova
Saratov State Law Academy
Russian Federation
Russian Federation
I. V. Petrova
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
References
1. Addressing Base Erosion and Profit Shifting, OECD Publishing 2013
2. Action Plan on Base Erosion and Profit Shifting, OECD Publishing 2013
3. Котляров М. А., Рыкова И. И. Противодействие переносу налоговой базы в низконалоговые юрисдикции: опыт ОЭСРиприоритеты для России // Финансовый журнал. 2014. № 4. С. 52
4. Котляров М. А., Рыкова И. И. Указ. соч. С. 52
5. OECD (2014), Action Plan on Base Erosion and Profit Shifting (Russian version). OECD Publishing. P. 15
6. S. Picciotto, International Taxation and Economic Substance, 70 Bull. Intl. Taxn. 12 (2016), Journals IBFD
Review
For citations:
Pokachalova E.V., Petrova I.V. Review of the All-Russian Scientific and Practical Conference «Safety in Fiscal, Customs and Other Areas of Financial Activity: Economic and Legal Problems». Actual Problems of Russian Law. 2018;(3):191-206. (In Russ.) https://doi.org/10.17803/1994-1471.2018.88.3.191-204
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