Eurasian Economic Union. Attracks and customs payments. Monograph. Mokrov G.

The monograph considers the practice of introducing and applying customs duties (imported and exported), non -tariff customs payments (customs excise tax, customs value added and customs duties during customs clearance and support of goods), special customs duties (special, anti -dumping and anti -dumping and anti -dumping duties. compensation) when the goods crossed the unified customs border of states - members of the Eurasian Economic Union. Important importance is attached to the methods of calculating the amounts of customs duties and other types of customs payments in various customs procedures, the timing of the emergence, security, fulfillment and termination of obligations to pay them, as well as the procedure for receiving taxes and customs payments to the budgets of the states of the regional organization of Eurasian economic integration. A special place is given to measures to counteract minimization of taxes and customs payments by accumulating a significant part of export currency revenue in offshore non -core or low -ore jurisdictions and thereby withdrawing it outside the zone of currency regulation and currency control by the customs authorities of the Eurasian Economic Union, including the rules of controlled foreign companies (CFC), international automatic exchange of tax information on the basis of IT - CRS platforms, measures to anticipate by the erosion of tax base companies and withdrawal from taxation in offshore jurisdictions (“BEPS plan”).

legislation It is presented as of June 1, 2020.

The monograph is focused on entrepreneurs employed in the field of international business, employees of tax, customs and financial authorities. The book will be useful for students who are engaged in advanced training and professional retraining of managerial personnel and specialists, as well as students of economic and legal universities and faculties studying in the specialties “International Trade”, “Taxes and Taxation”, “Customs” and “Finance”.