{"product_id":"borba-s-gibridnymi-ustrojstwami-neobhodimyj-shag-wpered-von-andro-santana","title":"Bor'ba s gibridnymi ustrojstwami: neobhodimyj shag wpered","description":"\u003cp\u003eProcess globalizacii priwel k oswobozhdeniü granic, chto sposobstwuet peremescheniü lüdej i kapitala i wedet k razwitiü takogo qwleniq, kak uklonenie ot uplaty nalogow. Glawnym sledstwiem ätogo stalo podcherkiwanie suschestwuüschej asimmetrii w nalogowyh sistemah razlichnyh gosudarstw. Nalogoplatel'schiki pol'zuütsq ätoj asimmetriej, ispol'zuq gibridnye shemy dlq rezkogo ili dazhe polnogo snizheniq nalogowogo bremeni. Bor'ba s ätimi shemami nachalas' sowsem nedawno, nezadolgo do 2010 goda. Potrebowalos' wliqnie Ewropejskogo soüza cherez Ewropejskuü komissiü, chtoby nacional'noe zakonodatel'stwo, w kotorom otsutstwowali mehanizmy, kak, naprimer, wo Francii, bylo wynuzhdeno wwesti instrumenty dlq bor'by s gibridnymi shemami w swoih sistemah. Bor'ba uskorilas' s 2012 goda, w chastnosti, blagodarq mqgkomu prawu i mnogochislennym otchetam OJeSR po ätomu woprosu, no ona prinqla real'nyj oborot posle prinqtiq plana dejstwij BEPS i posledowatel'nogo podpisaniq soglashenij ATAD i ATAD 2, w 2016 i 2017 godah sootwetstwenno.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9786205946848\"\u003e\u003ch3\u003eNalogowoe zakonodatel'stwo\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9786205946848","offer_id":46678399582533,"sku":"9786205946848","price":19.8,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/0a3399b7-38af-437f-b99e-7b99a835d982.jpg?v=1749109793","url":"https:\/\/shop.autorenwelt.de\/products\/borba-s-gibridnymi-ustrojstwami-neobhodimyj-shag-wpered-von-andro-santana","provider":"Autorenwelt Shop","version":"1.0","type":"link"}