CHALLENGES AND GUIDELINES IN TAXATION OF TRANSNATIONAL CORPORATIONS ACTIVITIES
Journal Title: Вісник соціально-економічних досліджень - Year 2015, Vol 3, Issue 58
Abstract
Challenges and guidelines in the taxation of TNC activity in the context of global forecasting changes in the structure of the tax field are specified in the article. Fiscal problems in developed economies are identified; attention is focused on the problems of the Eurozone. The concept of «stateless income» is critically analyzed. The need to review the system of corporate taxation, which should provide an opportunity to reduce data distortions and, consequently, ineffective tax regulations, is clarified.
Authors and Affiliations
Anna Maksymenko
Keywords
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