论在俄罗斯联邦增值税法律规制中实施税收合并制度的问题

IF 1.3 Q1 LAW European Company and Financial Law Review Pub Date : 2022-10-06 DOI:10.18572/1813-1220-2022-10-23-24

Dmitry G. Bachurin

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引用次数: 0

摘要

本文专门讨论俄罗斯联邦增值税的法律、经济和组织方面的问题。审查了将税收合并制度引入俄罗斯联邦增值税法律法规的潜在可能性的问题。

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On the Issue of Implementing the Regimen of Tax Consolidation into the VAT Legal Regulation in the Russian Federation

The article is devoted to the le al, economic and organizational aspects of value added taxation in the Russian Federation. The questions of the potential possibility of introducing the tax consolidation regime into the legal regulation of VAT in the Russian Federation are examined.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.