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: International tax planning /Международное налоговое планирование/ Доп обр.учебный курс
- Автор: Стулов О.В.
- Год создания: 2010
- Организация: МГУ имени М.В. Ломоносова
- Курс на иностранном языке
- Описание: The course covers main aspects of operation of “shady” world of international tax avoidance business dedicated to indirect growth of entrepreneurial income. Existence of .international tax sovereignty on the one hand and international tax competition on the other makes leaves a large room for the possibilities of international maneuring with pay-offs to tax authorities. Global character of contemporary economy makes it possible to save a lot of corporate as well as personal financial resources just by making oneself tax liable in the most favorable jurisdictions. A variety of modern legal forms of entities’ incorporation taken together with the different approach to various forms of business activities brings about the possibility of tax planning within big corporations holding company concentrating financial and sometimes operational control over the whole structure As well as high net worth individuals sometimes calling for creation of corporate structures that are due to minimization of total tax payments. Tax systems and tax legislation of major nations and emergent market countries as well as privileged tax regimes territories being a business landscape for the process are examined in the number of case studies.
- Добавил в систему: Стулов Олег Владимирович
Преподавание курса
- 6 октября 2021 - 24 ноября 2021 Стулов Олег Владимирович
- МГУ имени М.В. Ломоносова, Экономический факультет
- обязательная, по выбору (спецкурс), лекции, 32 часов
- Автор: Стулов О.В.