Researcher Profile Statistics: Shtuk, Ekaterina

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Region #
EU - Europe 435
AS - Asia, other 28
NA - North America 27
SA - South America 11
AF - Africa 10
OC - Oceania 5
Unknown 1
Total 517
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Country #
PT - Portugal 339
PL - Poland 44
US - United States of America 26
DE - Germany 19
GB - United Kingdom 12
BR - Brazil 11
IN - India 6
AU - Australia 5
SG - Singapore 5
CN - China 4
other - Other Country 46
Total 517
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City #
Coimbra 325
Warsaw 44
Munich 6
Aguas de Chapeco 5
Marylebone 5
Ashburn 4
London 4
Pelotas 4
Singapore 4
Lisbon 3
other 113
Total 517
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Most viewed items #
ID: 36120 - In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation. 517
Total 517
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Most type viewed #
ID: all - 517
ID: other - 0
ID: journal - 0
ID: conference - 0
ID: book - 0
ID: thesis - 0
ID: selected - 0
Total 517
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Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Tot
2019 00 0000 31353534 3321 189
2020 24 6662 1506 73 48
2021 42 0435 1310 11 25
2022 25 2260 0163 23 32
2023 00 1000 0023 37 16
2024 33 4748 1000 00 30
Ever 517