Статья поступила 25.04.2022. После доработки 29.05.2022. Принята к печати 03.06.2022.
Аннотация. Рассматривается новый этап глобальной налоговой реформы, инициированный Планом ОЭСР/G20 в конце 2021 г. Исследуются предпосылки и основные направления нового налогового плана, его оценка со стороны различных групп и структур международного сообщества. Особое внимание уделено анализу позиций по имплементации налоговой реформы в ее лидерах: ЕС, США, Великобритании.
Ключевые слова: налоги, налоговое сотрудничество, глобальная налоговая реформа, ОЭСР, развитые страны, ЕС, США, Великобритания
Благодарность. Статья опубликована в рамках проекта “Посткризисное мироустройство: вызовы и технологии, конкуренция и сотрудничество” по гранту Министерства науки и высшего образования Российской Федерации на проведение крупных научных проектов по приоритетным направлениям научно-технологического развития (Соглашение № 075-15-2020-783).
СПИСОК ЛИТЕРАТУРЫ
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ДРУГИЕ ИСТОЧНИКИ
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