Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 2
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Keywordstax resident; Controlled Foreign Corporation; tax optimization;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
NEP fieldsThis 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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