XALQARO STANDARTLARGA MUVOFIQ IKKIYOQLAMA SOLIQQA TORTISHNI BARTARAF ETISH MEXANIZMLARINING TAHLILI
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https://doi.org/10.5281/zenodo.19316864##semicolon##
xalqaro soliq standartlari, ikkiyoqlama soliqqa tortish, soliq krediti, soliqdan ozod etish usuli, xalqaro soliq shartnomalari, OECD model konvensiyasi, soliq yuki, dividendlar, xalqaro soliqqa tortish, iqtisodiy mazmun ustuvorligi##article.abstract##
Mazkur maqolada xalqaro standartlarga muvofiq ikkiyoqlama soliqqa tortishni bartaraf etish mexanizmlarining
nazariy-huquqiy asoslari va amaliy jihatlari tahlil qilingan. Unda ikkiyoqlama soliqqa tortishni oldini olishda qoʻllaniladigan
asosiy usullar, jumladan soliq krediti, soliqdan ozod etish, chegirma berish hamda xalqaro soliq shartnomalarining
ahamiyati yoritilgan. Shuningdek, OECD model konvensiyasi, xalqaro soliq normalari va ilgʻor xorijiy tajriba asosida
ushbu mexanizmlarning samaradorligi baholangan. Tadqiqot natijasida xalqaro standartlarga mos ravishda milliy soliq
tizimini takomillashtirish boʻyicha ilmiy-amaliy xulosalar shakllantirilgan
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