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Legal Studies

Information exchange and other measures on combating tax avoidance and tax fraud
Ageeva Alexandra

post-graduate student of the Department of European Law at Moscow State Institute (University) of International Relations under the Ministry of Foreign Affairs of Russia

119454, Russia, g. Moscow, pr. Vernadskogo, 76, aud. 302

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The research subject is the peculiarities of harmonization of national statutory instruments in the sphere of taxation and administrative cooperation between the EU member-states. The research object is the mechanisms aimed at combating tax avoidance and tax fraud. The author studies the instruments of cooperation of the EU members, such as information exchange in accordance with Directive2011/16/EU, which includes information about taxation, declared by parent companies in relation to their subsidiaries, according to countries of location (country reports), and other measures in this field. The initial research methodology is based on the set of scientific methods, which includes the comparative-legal and linguistic methods, the method of analogy, system, logical and retrospective analysis and other general scientific research methods. The author concludes that the institutional-legal mechanism of cooperation of the EU member-states in the field of taxation is the cornerstone of combating tax avoidance, aggressive tax planning, tax default and tax fraud. Cooperation of authorized national bodies improves the effectiveness of functioning of the statutory regulations of the EU law. Information exchange and harmonization of national legislations is the example of successful development of the integration association, which is worth studying for adaptation to the conditions of Russia. 

Keywords: administrative cooperation, tax fraud, tax avoidance, EU law novels, country reports, cooperation of tax authorities, information exchange, tax law, European Union, EU law



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This article written in Russian. You can find full text of article in Russian here .

Direktiva Soveta ES № 2011/16/EC ob administrativnom sotrudnichestve v sfere nalogooblozheniya, otmenyayushchaya Direktivu 77/799/EES [angl. Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC] // OJ L 64, 11.03.2011 – s. 1–12.
Reglament Soveta ES № 904/2010 ot 7 oktyabrya 2010 goda ob administrativnom sotrudnichestve i bor'be protiv moshennichestva v oblasti naloga na dobavlennuyu stoimost' [angl. Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax] // OJ L 268, 12.10.2010 – s. 1–18.
Implementatsionnyi reglament Evropeiskoi komissii № 79/2012 ot 31 yanvarya 2012 goda, ustanavlivayushchii detal'nye pravila implementatsii nekotorykh polozhenii Reglamenta Soveta ES № 904/2010 ob administrativnom sotrudnichestve i bor'be protiv moshennichestva v oblasti naloga na dobavlennuyu stoimost' [angl. Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax] // OJ L 29, 1.2.2012 – s. 13–32.
Ofitsial'nyi sait Soveta ES. Osnovnye rezul'taty vstrechi EKOFIN ot 25.05.2016 // [Elektronnyi resurs]: http://www.consilium.europa.eu/en/meetings/ecofin/2016/05/25/ – dostup svobodnyi.
Direktiva Soveta № 2016/881/ES ot 25 maya 2016 g., izmenyayushchaya Direktivu 2011/16/ES v otnoshenii obyazatel'nogo avtomaticheskogo obmena informatsiei v sfere nalogooblozheniya [angl. Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation] // OJ L 146, 3.6.2016 – s. 8–21.
Direktiva Soveta № 2016/1164/ES ot 12 iyulya 2016 g., zakreplyayushchaya pravila bor'by s praktikami izbezhaniya nalogooblozheniya, kotorye napryamuyu vliyayut na funktsionirovanie vnutrennego rynka [angl. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market] // OJ L 193, 19.7.2016 – s. 1–14.
Zakon «Ob implementatsii izmenenii, vnosimykh v Direktivu Soveta ES № 2011/16/EC ob administrativnom sotrudnichestve v sfere nalogooblozheniya, otmenyayushchuyu Direktivu 77/799/EES, i o dal'neishikh merakh protivodeistviya umen'sheniyu nalogovoi bazy i vyvedeniyu pribyli iz-pod nalogooblozheniya» ot 20 dekabrya 2016 [nem. Gesetz vom 20. Dezember 2016 zur Umsetzung der Änderungen der EU-Amtshilferichtlinie und von weiteren Maßnahmen gegen Gewinnkürzungen und –verlagerungen] // BGBl. 2016 Teil I Nr. 63.
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