Journal cover

Tax optimization of transnational corporations: implementation and criticism

ID number: J201825

Abstract: In today's world, there is no single international tax code that regulates the taxation of transnational corporations. This is of particular importance now, when the role, which transnational corporations play in the economic and political life of states, is constantly increasing. The article provides an overview of the main methods of tax optimization, their application to companies, as well as their fundamental difference from tax evasion and criticism from the public. Practical examples of tax optimization of the largest transnational corporations were analyzed. Based on the results of the study, conclusions were drawn on the need to create international legal regulation of the activities of transnational corporations.

Key-words: transnational corporations, tax regulation, tax optimization, tax evasion, corporate social responsibility

More

Hide

The comparative analysis of the Oresund Bridge and the Kerch Bridge (Crimea)

ID number: J201826

Abstract: The article provides the analysis of the differences and similarities in European and Russian approaches to construction and maintenance of roads of strategic importance on the example of two bridges construction connecting Sweden and Denmark, and Taman and Crimea in Russia. Russian project has shown significantly higher costs in comparison with the European project and its main peculiarity is the free of charge use. Based on the results of observations and calculations some assumptions and recommendations were made.

Key-words: bridge, investment, project, construction, efficiency, Kerch, Oresund

More

Hide