Рубрику ведет советник Аналитического управления ФАС, член Международной ассоциации финансового права, к. ю. н. Герасименко Наталья Васильевна
The international capital flow growth contributes to the international tax rate competition activation. Different countries have to fight for the bigger cash-flows and attract foreign investment and the income of the major taxpayers. At the same time the competition in this area is special as there are some barriers between the domestic and international markets to be broken and the rules and regulations in the tax sphere need to be harmonized.
The authors declare that there are no conflicts of interest present.