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Improving the Russian Tax Legislation on the Taxation of Income from Asset Management
[Совершенствование Российского Налогового Законодательства В Части Налогообложения Доходов От Доверительного Управления]

Author

Listed:
  • Gromov, Vladimir (Громов, Владимир)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Malinina, Tatiana (Малинина, Татьяна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA); Gaidar Institute for Economic Policy)

Abstract

The paper concerns the international and Russian practice of taxation of income from trusts. The proposals on the change of approach for taxation of such income according to the applicable law are formulated.

Suggested Citation

  • Gromov, Vladimir (Громов, Владимир) & Malinina, Tatiana (Малинина, Татьяна), 2016. "Improving the Russian Tax Legislation on the Taxation of Income from Asset Management [Совершенствование Российского Налогового Законодательства В Части Налогообложения Доходов От Доверительного Уп," Working Papers 3131, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:3131
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    References listed on IDEAS

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    1. Hogue, David J. & Rotering, Jeff & Saxowsky, David M. & Anderson, Owen L., 1987. "Farmland Valuation for Federal Estate Tax - Section 2032A of the Internal Revenue Code," Agricultural Economics Miscellaneous Reports 119564, North Dakota State University, Department of Agribusiness and Applied Economics.
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      Keywords

      taxation of income; trusts;

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