Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1

Anna Zolotareva, Anastasia Kireeva and S. Shatalov
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S. Shatalov: Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: Annotation: 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.

Keywords: tax resident; Controlled Foreign Corporation; tax optimization (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Pages: 23 pages
Date: 2013-06
New Economics Papers: this item is included in nep-acc, nep-cis, nep-pbe and nep-tra
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