Concept of fiscal incentives in international tax rules

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The international tax rules represent the right of coordination of the states and territories concerning the taxation. In a context of these rules fiscal incentives can be conditionally divided into two groups: internal and external. The legal basis for external fiscal incentives is the national legislation and/or the treaty. In the given article attempt to systematize the terms used for regulation of such incentives is undertaken.

Fiscal incentives, tax benefit, reduction, subsidy, treaty, legislation, tax credit, exemption

Короткий адрес: https://sciup.org/147202021

IDR: 147202021

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