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General rules to counter tax evasion (GAAR) how intrument regulation of international taxation

Igoshina Ekaterina Evgenevna  (Financial University under the Government of the Russian Federation)

The article is devoted to the concept of shared rules to counter tax evasion (GAAR). Given the rapid pace of globalization of economy, business corporations and entrepreneurs increasingly complex schemes of tax optimization on the verge of avoidance, crisis in several countries of Europe and the Russian Federation, resulting in a deliberate policy on the active involvement of funds in state budgets, the governments of the largest countries have active actions aimed at combating aggressive popular methods of tax optimization in international business.

Keywords:tax evasion, GAAR, the tax authority, the burden of proof.
 

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Citation link:
Igoshina E. E. General rules to counter tax evasion (GAAR) how intrument regulation of international taxation // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2015. -№07-08. -С. 46-48
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