Yana Karausheva

The world was told so many times about globalization, strengthening of international ties and blurring of boundaries between states in economic, social, cultural terms. Therefore let’s omit the due introduction about the relevance of knowledge about the European value-added tax.

Since January 1, 2017, new rules for VAT taxation of foreign entities that provide services to individuals in electronic form or through the Internet (hereinafter, the e-services) come into effect. According to the amendments to the Tax Code of the Russian Federation , if a buyer of such services [...]

This article continues the series of publications about the system of taxation with value-added tax in the European Union. In most cases VAT evasion schemes exploit the privilege stipulated by law for transactions concerning cross-border supply of goods when goods are transported from one state of the European Union [...]

2015 passed under the sign of capital amnesty initiated by the President of the Russian Federation and implemented by the legislator. According to data published in mass media at the end of last year, voluntary declaration by citizens of assets abroad turned out to be less in demand than [...]