Concept of fiscal incentives in international tax rules
Автор: Shepenko R.A.
Журнал: Вестник Пермского университета. Юридические науки @jurvestnik-psu
Рубрика: Конституционное, муниципальное и финансовое право
Статья в выпуске: 1 (11), 2011 года.
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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