Publication details
National Report – Russia
| Authors | |
|---|---|
| Year of publication | 2014 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
| Citation | |
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| Description | The main purpose of the research project "General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?" held by the Institute for Austrian and International Tax Law of Vienna University of Economics and Business Administration (WU Wien) is to assess and compare the recent trends in the area of GAARs and examine how they fit in the current European and international environment and whether the most recent rules meet constitutional requirements. The National Report presented here covers the Russian Federation. |