- PII
- S1026-94520000617-6-1
- DOI
- 10.31857/S20000617-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 2
- Pages
- 63-71
- Abstract
- the article deals with the problems of using the instruments of "soft law" for regulate cross-border fi scal relations in the fi eld of taxation. The author creates the original concept of "soft law", he also analyzes the nature and function of "soft law", as well as its relationship with international tax law. In particular, the article explains the possibility of "soft law" to strengthen the certainty, predictability and stability in cross-border regulation of tax relations.
- Keywords
- tax, rule, “soft law”, cross-border taxation
- Date of publication
- 01.02.2013
- Number of purchasers
- 1
- Views
- 1114
RAS Social ScienceGosudarstvo i pravo
- ISSN (Print) 1026-9452
- ISSN (Online)2713-0398
Fenomen "myagkogo prava" v reglamentacii transgranichnogo nalogooblozheniya
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library