Hostname: page-component-745bb68f8f-cphqk Total loading time: 0 Render date: 2025-01-27T06:35:02.988Z Has data issue: false hasContentIssue false
  • English
  • Français

Printsipy mezhdunarodnogo nalogooblozheniia i mezhdunarodnogo nalogovogo planirovaniia. By A. I. Pogorletskii. St. Petersburg: Izdatel'stvo S.-Peterburgskogo gosudarstvennogo universiteta, 2005.

Published online by Cambridge University Press:  09 March 2016

Eric Myles
Eric Myles*
Affiliation:
University of Ottawa
Get access

Abstract

An abstract is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Book Reviews / Recensions de livres
Information
Canadian Yearbook of International Law/Annuaire canadien de droit international , Volume 43 , 2006 , pp. 681 - 683
Copyright
Copyright © The Canadian Council on International Law / Conseil Canadien de Droit International, representing the Board of Editors, Canadian Yearbook of International Law / Comité de Rédaction, Annuaire Canadien de Droit International 2006

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

1 Pogorletskii’s earlier treatments of economics and tax law include: Pogorletskii, A. I., Nalogooblozhenie dokhodov khoziaistvuiushrhikh sub’ektov: voprosy teorii i praktiki (St Petersburg: Izd-vo S.-Peterburgskogo gosudarstvennogo universiteta, 1996)Google Scholar; Pogorletskii, A. I., Ekonomika zarubezhnykh stran (St Petersburg: Izdatel’stvo Mikhailova V.A., 2000)Google Scholar; and Pogorletskii, A. I., Vneshnie faktory formirovaniia natsional’noi nalogovoi politiki (St Petersburg: Izd-vo S.-Peterburgskogo gosudarstvennogo universiteta, 2004).Google Scholar

2 The tax reforms of the Russian Federation’s first decade are analyzed in Karasseva, M., Tax Laro in Russia (The Hague: Kluwer, 2000).Google Scholar Part I of the Russian Tax Code, which introduced changes in personal income tax provisions, took effect in January 1999. Tax Code of the Russian Federation. Part 1, translated by W.E. Butler (London: Simmonds and Hill Publishing, 1999). Part 2, which affected the way in which tax is levied upon commercial enterprises operating in the Russian Federation, took effect in January 2001. Polivanova-Rosenauer, T., “Review of the Corporate Income Tax Chapter of the Russian Tax Code” (2002) 42(6–7) Eur. Taxation 228.Google Scholar Supplementary provisions to Parts 1 and 2 have been issued since 2001.

3 Kashin, V.A., Obzor fiskal’noi politiki u Rossiiskoi Federatsii i za rubezhom v 2003 godu (Moscow: Izdatel'stvo ekonomiko-pravovoi literatury, 2004); and A.V. Paskachev and V.A. Kashin, Obzorfiskal'noi politiki v Rossiiskoi Federatsii i za rubezhom v 2004 godu (Moscow: Izdatel'stvo ekonomiko-pravovoi literatury, 2005).Google Scholar