Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

Цель статьи заключается в выявлении специфики формирования и функционирования рынка нематериальных благ. Использованы положения трудовой теории стоимости об...

The notion of material object of the crime belongs in the first place to the doctrine and in the second place to the legislator since the adoption and entry into force of the criminal legal procedures have been preceded by many controversies and debates in theory, which led to the...