非表示:
キーワード:
the Eurasian Economic Union, tax law, VAT, integration, indirect taxes
要旨:
The study considers main features of tax law and namely VAT regulation of the Eurasian Economic Union under the Treaty on the Eurasian Economic Union. The important role of the Court of the Eurasian Economic Union in considering tax issues is brought into light. An important aspect of the proposal is the comparative study of the development of tax law in the EAEU and the EU as a successful model of integration.
