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Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 2

Author

Listed:
  • A. Zolotareva

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

  • Anastasia Kireeva

    (Russian Presidential Academy of National Economy and Public Administration)

  • S. Shatalov

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

In 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.

Suggested Citation

  • A. Zolotareva & Anastasia Kireeva & S. Shatalov, 2013. "Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 2," Working Papers 6, Russian Presidential Academy of National Economy and Public Administration.
  • Handle: RePEc:rnp:wpaper:6
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    More about this item

    Keywords

    tax resident; Controlled Foreign Corporation; tax optimization;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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