!

:

:

1.3

,


- 1
:
15%-

15%-
,

2-


- 2
2018 :

- 2%-

, -
(
10%- )


:

730
15%- 710

-

1,4
.


- 1
2016
, 3

[0.5 ]


- 2
-
(LCIA, AISCC, ICC, ICSID, HKIAC, ICA)

,
.
,


- 3

(silence means consent- )

.
, -




(advance ruling)


.
,
. ,


, , ,


(, , , ,
)
, , ,
EU OECD

 3
-


- ,
,
(sunset principle) -
, 5 .

1.3

,
40 000
.


, - 1,1

(,
)

2,026,470

303,971

1,722,500

281,000

126,000

155,000

975,000

83,000

892,000

1,438,000

300,000

1,138,000

3,070,000

40,000

3,030,000

135,000

37,500

97,500

95,000

14,000

81,000

85,000

50,000

35,000

20,000

55,000

90,000

45,000

45,000

290,000

200,000

90,000

75,000

8,563,370

1,293,672

7,343,899

( , )
2017-2018

,
- 25%-, 2021 20%-


- 1
(, , , )

1 000 000

500 000


- 2
(, , , )

300 000 50%- 100%-

100 000-
10 000

100 000 4 000


3-
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200%-

1,200,000 - (216 /)
500,000 - - (180 /)
500,000 - (120
/)


,
(70,000 )
: 115
. : .