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

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: 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.

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 and nep-pbe
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