DETERMINANTS FOR THE FORMATION OF THE INTERNATIONAL CORPORATION’S TAX PLANNING LEGAL REGULATION SYSTEM
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 47, Issue 2
Abstract
The article studies the key prerequisites for the formation of a system for regulating the tax planning of international corporations: international tax competition and the allocation of tax planning to an independent branch of modern business. The modern system of regulation of international tax planning is considered and the relationship between the instruments of counteraction to tax planning at the national, regional and international levels is justified.
Authors and Affiliations
Ю. О. Мельник
Keywords
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