Многосторонняя налоговая конвенция от 7 июня 2017 г. и новые механизмы предотвращения уклонения и ухода от уплаты налогов в аспекте их перспективного применения в Республике Беларусь

  • Снежана Константиновна Лещенко Белорусский государственный университет, пр. Независимости, 4, 220030, г. Минск, Беларусь

Аннотация

Рассматриваются ключевые положения Многосторонней конвенции по имплементации мер противодействия BEPS в налоговых соглашениях от 7 июня 2017 г., посредством которой изменяются налоговые соглашения (конвенции) в отношении доходов и капитала в целях введения правовых механизмов противодействия уклонению и уходу от уплаты налогов. Изучена история ее разработки. Проанализированы последствия возможного присоединения Республики Беларусь к данной конвенции и реализации иных рекомендаций Организации экономического сотрудничества и развития, направленных на противодействие размыванию налоговой базы. Охарактеризован минимальный стандарт документа, в том числе цель договора и общее правило против уклонения от уплаты налогов, рассмотрены некоторые из ее факультативных положений. Приводится порядок уведомления депозитария об изменяемых двусторонних соглашениях, обсуждаются иные процедурные вопросы.

Биография автора

Снежана Константиновна Лещенко, Белорусский государственный университет, пр. Независимости, 4, 220030, г. Минск, Беларусь

кандидат юридических наук, доцент; доцент кафедры финансового права и правового регулирования хозяйственной деятельности юридического факультета

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Опубликован
2019-10-22
Ключевые слова: налог, соглашения об избежании двойного налогообложения, принцип однократного налогообложения, международное налогообложение, общее правило против ухода от налогов, размывание налоговой базы и увеличение прибыли, Многосторонняя конвенция по имплементации мер противодействия BEPS в налоговых соглашениях, уклонение от уплаты налогов, «трити шопинг», ограничение применения налоговых льгот по соглашению, минимальный стандарт Многосторонней конвенции по имплементации мер противодействия BEPS, Организация экономического сотрудничества и развития
Как цитировать
Лещенко, С. К. (2019). Многосторонняя налоговая конвенция от 7 июня 2017 г. и новые механизмы предотвращения уклонения и ухода от уплаты налогов в аспекте их перспективного применения в Республике Беларусь. Журнал Белорусского государственного университета. Право, 3, 60-74. Доступно по https://journals.bsu.by/index.php/law/article/view/1492
Выпуск
№ 3 (2017): Журнал Белорусского государственного университета. Право
Раздел
Финансовое право и налоговое право