Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 2
AbstractIn developed countries, special tax treatment of income of controlled foreign companies is widely used to prevent tax avoidance. The rules to this effect are aimed primarily at taxation of passive income undistributed to resident taxpayers. Several approaches can be distinguished, each of which has its advantages and disadvantages.
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Bibliographic InfoPaper provided by Russian Presidential Academy of National Economy and Public Administration in its series Working Papers with number 6.
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)
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