 Research Program (for 2006 – 2008)
(Extract)
I. Harmonization of indirect taxation in the Russian Federation, Belarus, Ukraine, Kazakhstan, Uzbekistan, Tajikistan, Kyrgyzstan and the European Union
- indirect taxation: system of the objects of taxation;
- VAT: principles of determining tax objects and tax basis;
- VAT: models of application of tax deductions;
- principles of taxation of export-import operations.
II. Harmonization of income taxation in the Russian Federation, Belarus, Ukraine, Kazakhstan, Uzbekistan, Tajikistan, Kyrgyzstan and the European Union
- taxation of dividends: domestic and international aspects;
- harmonization of tax deductions in the sphere of corporate profit taxation and taxation of personal income;
- taxation of profits attributed to permanent establishment under tax laws of the Russian Federation, Belarus, Ukraine, Kazakhstan, Uzbekistan, Tajikistan, Kyrgyzstan and tax treaties concluded between them;
- non-discrimination rules and taxation of cross-border operations.
III. Settling tax disputes and the protection of taxpayers’ rights
- removing double (multiple) taxation: remedies for taxpayers;
- protection against tax discrimination and non-equal tax treatment without significant justification in cross-border relations;
- models of settling tax disputes according to international court procedures (arbitrage procedures);
IV. Harmonization of budget and currency legislation: forms and limits
- elaborating draft international treaty on the basis of fiscal policy of the Russian Federation, Belarus, Ukraine, Kazakhstan, Uzbekistan, Tajikistan, Kyrgyzstan;
- prospects of improving cross-border and currency regulation when realizing the freedoms of movement of capital and payments.
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