Myshkin BV Tax optimization as a manifestation

Myshkin BV Tax optimization as an expression of personality tax: Diss. ... Cand. jurid. Sciences. - M .: Moscow State Law Academy, 2004. - 189 p.

12.00.14


Introduction

Chapter 1. Tax planning as a legal instrument to achieve a balance of public and private interests in tax legal relations

Paragraph 1. The tax legal personality as a scientific category

Paragraph 2. The content of the tax legal parties in tax relations

Section 3. Theoretical aspects of tax planning

Chapter 2. Some aspects of tax optimization conscientious taxpayer

Paragraph 1. The main methods of tax planning

Paragraph 2. The manifestation of a conflict of interest in the practice of the tribunal. Value categories of tax minimization and tax optimization

Paragraph 3. Tax planning as a legal instrument and as a manifestation of backward and forward linkages in the system of relations between states - the taxpayer in the process of achieving tax optimization

Chapter 3. Special methods of tax planning

Paragraph 1. Tax incentives as a legal tool of tax optimization and tax minimization

Paragraph 2. The use of offshore areas as a legal tool in the optimization of taxation

Closing

Bibliography


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