IKKI YOQLAMA SOLIQQA TORTISHNING OLDINI OLISHNING XALQARO-HUQUQIY ASOSLARI VA O‘ZBEKISTON RESPUBLIKASIDA QO‘LLASH AMALIYOTI
DOI:
https://doi.org/10.5281/zenodo.21377089Keywords:
ikki yoqlama soliqqa tortish, xalqaro soliq huquqi, ikki tomonlama soliq shartnomalari, doimiy muassasa, haqiqiy huquqqa ega shaxs, rezidentlik, soliq krediti, chet el investitsiyalari, soliqdan bo‘yin tovlash.Abstract
Ikki yoqlama soliqqa tortishni oldini olishning xalqaro-huquqiy asoslari, mazkur institutning
shakllanish bosqichlari hamda zamonaviy xalqaro amaliyotda qo‘llanilayotgan asosiy yondashuvlar tahlil qilingan.
Ikki tomonlama soliq shartnomalarining tuzilishi, ikki yoqlama soliqqa tortishni bartaraf etishning asosiy usullari
— ozod etish, soliq krediti va soliq chegirmasi usullari — ularning xorijiy ilmiy tadqiqotlarda qayd etilgan iqtisodiy
samaradorligi asosida qiyosiy baholangan. Shuningdek, doimiy muassasa, rezidentlik va daromad manbai
prinsiplari, haqiqiy huquqqa ega shaxs (beneficial owner) tushunchasi hamda soliq shartnomalaridan noqonuniy
foydalanishning oldini olishga qaratilgan mexanizmlar ilmiy jihatdan yoritilgan. O‘zbekiston Respublikasining ikki
tomonlama soliq shartnomalari tizimi va milliy qonunchilikda xalqaro shartnomalarni qo‘llash amaliyoti tahlil qilinib,
mavjud muammolar aniqlangan hamda ularni bartaraf etishga qaratilgan ilmiy-amaliy tavsiyalar ishlab chiqilgan.
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