TY - JOUR

T1 - NEW TRENDS IN INTERNATIONAL TAX PLANNING AND INTERNATIONAL TAX CONTROL

AU - Троицкий, Владимир Александрович

PY - 2017

Y1 - 2017

N2 - 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 efficiency of international fiscal 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 optimization and offshore zone. This article addresses the mutual influence of tax control and tax planning development in course of recent decades, as well as present-day changes and their influence on future behavior of taxpayers involved in international business operations.

AB - 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 efficiency of international fiscal 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 optimization and offshore zone. This article addresses the mutual influence of tax control and tax planning development in course of recent decades, as well as present-day changes and their influence on future behavior of taxpayers involved in international business operations.

KW - tax planning

KW - tax administration

KW - OECD COUNTRIES

KW - cross-border and interregional cooperation.

KW - International finance

M3 - Article

SP - 24

JO - Научное мнение

JF - Научное мнение

SN - 2222-4378

IS - 2

ER -