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Fenomen "myagkogo prava" v reglamentacii transgranichnogo nalogooblozheniya
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Fenomen "myagkogo prava" v reglamentacii transgranichnogo nalogooblozheniya
Annotation
PII
S1026-94520000617-6-1
Publication type
Article
Status
Published
Authors
Aleksandr Demin 
Edition
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
1103
Readers community rating
0.0 (0 votes)
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