Правоприменение (Dec 2018)
Implementation of non-discrimination principle in legal enforcement of integration associations
Abstract
The subject. The problems of realization of non-discrimination principle in tax law of inte-gration associations are considered in the article.The purpose. The aim of this paper is to analyze influence of internationalization of tax law on tax law enforcement in the area of direct taxation using discrimination tests.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.The main results and scope of their application. The problems of realization of non-discrimination principle in EU tax law are considered in the article. The area of direct taxation is considered precisely. Roles of OECD Model Double Taxation Convention on Income and Capital and of practice of the European Court of Justice are brought into light. The possibilities of applying the experience of the European Union in the law enforcement practice of the Eurasian Economic Union are considered.Conclusions. The author comes to the conclusion that in the legislation of the EAEU member states the main criterion of identifying tax discrimination is the criterion of tax residency. The novelty of the Russian legislation was the institute of tax residency of organizations, which is based on the "nationality" of the organization. We can speak about the formation of a legal regime for non-discrimination in the legal space of the EAEU.
