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Corporate taxation in the United States and Germany

Yurzinova Irina Leonidovna  (Finansial University under The Government of Russian Federation, dept. “Macroeconomic regulation”, associate professor)

Ikhsanova Guzel Vinerovna  (Finansial University under The Government of Russian Federation, Faculty of Taxes and Taxation, student)

Matveeva Valeriya Sergeevna  (Finansial University under The Government of Russian Federation, Faculty of Taxes and Taxation, student )

The article discusses the features of the corporate taxation in USA and Germany. The authors show the main similarities and differences in taxation of these countries in according the Russian practice.

Keywords:corporate taxation, rates and discounts on taxes, double taxation, direct and indirect taxes

 

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Citation link:
Yurzinova I. L., Ikhsanova G. V., Matveeva V. S. Corporate taxation in the United States and Germany // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№05-06. -С. 61-64
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