Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1
AbstractAnnotation: Principal directions of tax policy for the subsequent fiscal year have provided for reforming the institution of tax residence in the Russian law. However, this proved to be difficult due to the inadministrability of taxation of passive income of foreign companies, which is not distributed to the Russian resident.
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Bibliographic InfoPaper provided by Russian Presidential Academy of National Economy and Public Administration in its series Working Papers with number 5.
Length: 23 pages
Date of creation: Jun 2013
Date of revision:
tax resident; Controlled Foreign Corporation; tax optimization;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-10-02 (Accounting & Auditing)
- NEP-ALL-2013-10-02 (All new papers)
- NEP-CIS-2013-10-02 (Confederation of Independent States)
- NEP-PBE-2013-10-02 (Public Economics)
- NEP-TRA-2013-10-02 (Transition Economics)
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