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Недавно искали: regions kuwait; topics politics; мифология; topics industries; diagnostics; topics mass-media;
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Books
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AFRICA
(3307)
Angola
(290)
Cameroon
(264)
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(275)
Kenya
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(124)
Morocco
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Montenegro
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Serbia
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Politics and Economy
(257)
Politics and Society
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Popular
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Psychology
(908)
Reference Books
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Religion
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Russian Literature
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Polovozrastnai︠a︡ struktura srednegodovoĭ chislennosti naselenii︠a︡ za 2020 god

Статистика
BELARUS , Belarus
Publisher
Ministerstvo statistiki i analiza RB
Published in
Minsk
Year
2021
Pages
181
Cover
Soft
Weight
0.905 kg
56 USD
Shipping:
9 USD
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Монография посвящена эволюции доктрины бенефициарного собственника (фактического права на доходы) в международном налоговом праве и в национальных правопорядках, включая Россию. Концепт «beneficial owner» рассматривается как специальный антиуклонительный инструмент противодействия стратегии treaty shopping, т. е. злоупотреблениям положениями международных налоговых договоров. Генезис доктрины проанализирован с момента ее зарождения в трастовом праве стран англосаксонской правовой семьи до современной «эпохи BEPS».
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