Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-114-19
DOI: https://dx.doi.org/10.15863/TAS.2022.10.114.19
Language: English
Citation: Kuvatova, O. (2022). Tax planning in the implementation of foreign economic activity of joint stock companies of the Republic of Uzbekistan. ISJ Theoretical & Applied Science, 10 (114), 106-111. Soi: http://s-o-i.org/1.1/TAS-10-114-19 Doi: https://dx.doi.org/10.15863/TAS.2022.10.114.19 |
Pages: 106-111
Published: 30.10.2022
Abstract: The paper discusses the theory and causes of changes in the tax planning system in the implementation of foreign economic activity of companies of the Republic of Uzbekistan, their factors, analyzed the basic modern concepts of institutional transformation in accordance with which the directions in which the state can actively influence the process of optimizing tax planning have been identified. Considerable attention is paid to the effectiveness of state regulation of foreign economic activity of companies in order to: avoidance of double taxation, as well as differences in the tax regimes of countries allow the company to reduce tax payments, including through targeted structuring of the business.
Key words: foreign economic activity, international business schemes, a multinational corporation, international taxation and international tax planning, an effective mechanism for international tax planning, international tax competition, international tax arbitration.
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