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

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.

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Year of publication:	2013-06
Authors:	Zolotareva, A. ; Kireeva, Anastasia ; Shatalov, S.
Institutions:	Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Subject:	tax resident \| Controlled Foreign Corporation \| tax optimization

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	23 pages
Classification:	H2 - Taxation, Subsidies, and Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010819709