Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
618 2 |
Ultima descărcare din IBN: 2020-02-20 08:59 |
Căutarea după subiecte similare conform CZU |
342.9 (1245) |
Drept administrativ (1226) |
SM ISO690:2012 САРАНА, Сергей. Процедуры мониторинга контролируемых операций в налоговом законодательстве Украины. In: Legea şi Viaţa, 2017, nr. 5/2(305), pp. 114-118. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 5/2(305) / 2017 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 342.9 | ||||||
Pag. 114-118 | ||||||
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Rezumat | ||||||
The article reviews the norms of tax legislation and scientific works devoted to the nature and composition of procedures for monitoring monitored operations as an element of the tax control procedures regime, which in turn is an integral part of the overall procedural and procedural tax regime. The author's vision of the composition of these procedures is suggested in the form of two interrelated procedures and their correlation among themselves. And also it is indicated on the dependence of the composition of procedures on the tax legal relations that are formed on this issue and are determined by the actions of the competent authorities and taxpayers to which the legislative norms governing transfer pricing are applied. |
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Cuvinte-cheie налоговый процесс, налоговая процедура, трансфертное ценообразование, процедуры мониторинга контролируемых операций, режим процедур налогового контроля, общий процессуально-процедурный налоговый режим |
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