Home  Journals  International Accounting  37(187) - 2011 October

Mechanisms of the international tax planning: theory and the practice of the application

Available online: 19 October 2011

Subject Heading: THE TAXATION

JEL Classification: 

In the article the questions of theory and practice of the application of international tax planning as the effective method of the realization of business by Russian organizations, and also the group of companies, which has branches abroad are examined. Special attention is paid to the concrete advantages, connected with the use of international tax planning in the financial activity of organizations.

Keywords: the international business, the international tax planning, the tax management, offshore, the double taxation, the group of the companies, the international tax agreement

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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