Concept and essence of controlled operations under tax legislation of Ukraine
Journal Title: Право та державне управління - Year 2017, Vol 3, Issue
Abstract
The concept of “controlled operation” in accordance with international legal acts and leg- islation of Ukraine is explored. The concept of controlled operation is disclosed by analysis of three criteria for assigning business operations to controlled, namely: subjective, objective and cost. It is proposed to introduce amendments to the Tax Code of Ukraine and to include internal economic transactions between residents to the range of controlled operations.
Authors and Affiliations
Р. В. Джох
Keywords
Related Articles
- EP ID EP451344
- DOI -
- Views 80
- Downloads 0
Civil Liability Insurance of Members of Self-Regulatory Organizations in Construction
The article аrrangements for paying damages are determined, including organization of compensation funds, insurance of civil (property) liability of members of self-regulatory organizations to consumers. There is a compa...
Topical issues of the system of general provisions of pre-trial investigation
In the article lighted the legislative system of general provisions of the pre-trial investigation, the scientific approaches to their systematization are highlighted, and the attitudes of lawyers regarding the expedienc...
Theoretical and Organizational Aspects of Managerial Staff Improving at Penal Institutions
Penitentiary service stability depends on the qualified managerial staff. The proper training of the staff that is able to run penitentiary service units on the basis of European Union standards is becoming very urgent....
Theoretical approaches to solving problems of migration process in Ukraine
In the course of the study, there was a problem of public administration that identified systemic and integrated approaches to the fragmentation of the migration process. The migration processes in Ukraine regarding the...
The legal nature of civil service relations in executive power bodies
The article has been devoted to theoretical and practical issues of the legal nature of civil service relations in executive power bodies. One of the subjects of civil service legal relations are executive power bodies....