Specific features of taxation of in-dividuals in relationships with foreign elements.
УДК 347.9Subject. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. The problems of realization of non-discrimination principle under Russian tax law are brought into light. The important role of judicial practice in development of mechanisms...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2017-06-01
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| Series: | Pravoprimenenie |
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| Online Access: | https://enforcement.omsu.ru/jour/article/view/73 |