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Displaying 10 articles of 138 total result(s).

Original Article

The Digital Companies’ Offshore Tax Evasion And Counteraction To It

E. L. Moreva*
,
O. V. Stulov

Keywords: Taxes, tax planning, digital platforms, digital corporation, Base Erosion and Profit Shifting (BEPS), GAFA tax

Article no: 193

Pages 1347-1352

Doi: 10.15405/epsbs.2020.03.193

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Original Article

Decision-Making On Attracting Additional Financial Resources Of Commercial Organization

Dmitriy V. Eremeev
,
Vladislav V. Kukartsev
,
Vadim S. Tynchenko
,
Alena A. Stupina
,
Tatyana A. Martynova

Keywords: Costs, legal entities, sources of startup financing, taxation of individuals

Article no: 71

Pages 567-573

Doi: 10.15405/epsbs.2021.02.02.71

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