Problems of Definition of Residency for Tax Purposes: The Experience of the CIS

Проблемы определения резидентства в налоговых целях. Опыт стран СНГ

Zolotareva, Anna (Золотарева, Анна) (), Kireeva, Anastasia (Киреева, Анастасия) and Shatalov, Stanislav (Шаталов, Станислав)
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Zolotareva, Anna (Золотарева, Анна): Russian Presidential Academy of National Economy and Public Administration
Kireeva, Anastasia (Киреева, Анастасия): Russian Presidential Academy of National Economy and Public Administration
Shatalov, Stanislav (Шаталов, Станислав): Russian Presidential Academy of National Economy and Public Administration

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

Abstract: The article contains analysis of the main specialties of tax residence in Commonwealth of Independent States and the elements of controlled foreign corporation rules, incorporated by the law of the countries in transition.

Keywords: tax resident; Controlled Foreign Corporation; tax optimization (search for similar items in EconPapers)
Pages: 29 pages
Date: 2013-05
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:11

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