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Vinnitskii Danil Vladimirovich

Doctor of Law



620137, Russia, Sverdlovskaya oblast', g. Ekaterinburg, ul. Komsomol'skaya, 21

bricslawinstitute@gmail.com
Kurochkin Denis Alekseevich



620137, Russia, Sverdlovskaya oblast', g. Ekaterinburg, ul. Komsomol'skaya, 21

den.al.kurochkin@gmail.com

Abstract.


Keywords: tax exemption, avoidance of double taxation, tax abuse, tax mediation, cross-border tax disputes, BRICS multilateral conventions, controlled foreign companies, cross-border taxation, international tax law, permanent establishment

DOI:

10.7256/2454-065X.2018.11.27977

Article was received:

06-12-2018


Review date:

07-12-2018


Publish date:

09-01-2019


This article written in Russian. You can find full text of article in Russian here .

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