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The Scientific Opinion. Economic, juridical and sociological sciences №2, 2017

NEW TRENDS IN INTERNATIONAL TAX PLANNING AND INTERNATIONAL TAX CONTROL

V. A. Troitskiy
Price: 50 руб.
In 2014 in the framework of the OECD and according to the Convention on Mutual Administrative Assistance in Tax Matters, the Standard for Automatic Exchange of Financial Account Information was introduced. Its implementation is expected to bring critical changes in the effi ciency of international fi scal control. Together with other measures taken by the international community, this protocol may change the nature of taxpayer – tax authority relations as well as bring new interpretations of such institutions as fiscal risks, tax optimisation and offshore zone. This article addresses the mutual infl uence of tax control and tax planning development in course of recent decades, as well as present-day changes and their infl uence on future behaviour of taxpayers involved in international business operations.
Key words: tax planning, fi scal control, tax statelessness, offshore zones, controlled
company, tax resident.
References
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