Academic Scientific JournalsDirections of harmonization in the area of direct taxation in the Eurasian Economic Union
DOI:
https://doi.org/10.4467/22996834FLR.18.003.9043Keywords:
tax law, direct taxation, integration, corporate tax, personal income tax, Eurasian Economic UnionAbstract
The article considers the main directions of harmonization in the area of direct taxation in the Eurasian Economic Union (EAEU). Harmonization of direct taxes in the EAEU does not have such a broad legal basis as harmonization of indirect taxes. At the same time, the necessity of harmonization in the area of direct taxation is due to the need to create equal conditions for the implementation of economic activities and to ensure the functioning of the non-discrimination regime in the member states of the EAEU. The article also examines the actions of the EAEU member states on the implementation of the BEPS Action Plan in the national tax legislation.
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