COMBATING MISUSE OF TAX-TRANSPARENT ORGANIZATIONAL AND LEGAL FORMS OF BUSINESS ENTITIES IN THE CONTEXT OF INTERNATIONAL EXPERIENCE
Keywords:
corporate income tax, tax transparent entity, nonresident, corporate taxation, aggressive tax planning.Abstract
The relationship between taxation and corporate law has fi rst priority in structuring multinational companies. On the one hand, disproportions in national tax systems that cause hybrid behavior often results from diff erences in corporate law. Business structuring is carried out so that due to the peculiarities of the organizational and legal forms of economic entities in diff erent tax jurisdictions, it is possible to reduce signifi cantly or exclude the tax burden. This issue has always been the subject of discussion at the international level and has become particularly relevant in the light of the implementation of the anti-BEPS action plan.
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