The work is aimed at considering the possibility of using certain tax regulation measures to optimize the tax burden of industrial enterprises (nationally and internationally). Main results.The key requirements and stages of forming reserves for the repair of fixed assets and the necessary documentary evidencesare defined.The criteria of PE in the field of digital trade and the recognition features of the tax base of such PE are also proposed. Main conclusions.The formation of the reserve for the implementation of an expensive project for the repair of fixed assets allows a company to remain profitable and carry out a uniform reduction in the tax base for income tax.The effectiveness of this measure was confirmed by the example of the planned project for the development of the Beloretsk Metallurgical Plant JSC. Modern PE criteria, based on the existence of the seller’s physical presence in the buyer’s state, are designed to reflect the traditional movement of goods and services in taxes and are not applicable to business models in the field of digital trade and, therefore, require a radical processing.The work, therefore, proposes PE criteria in the field of digital trade and recognition features of the tax base of such PEaimed at eliminating the problem of international double non-taxation and developing digital trade in Russia by adding certainty to the relevant tax regulation measures.
Volume 12 | 03-Special Issue
Pages: 1214-1222
DOI: 10.5373/JARDCS/V12SP3/20201369