The Resource International tax rules in Russia : analysis and conceptual findings

International tax rules in Russia : analysis and conceptual findings

Label
International tax rules in Russia : analysis and conceptual findings
Title
International tax rules in Russia : analysis and conceptual findings
Creator
Subject
Language
eng
Summary
This article analyses the adoption of international tax rules and concepts in Russia. The author concludes that, although Russian international tax rules are generally based on international tax practice, there is a significant gap between Russian international taxation rules and the rules of OECD member countries, which has led to a high level of uncertainty, base erosion in Russia and damage to Russia's competitive advantage in terms of attracting foreign investment due to its international tax treaty policy
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 9 ; p. 401-410
http://library.link/vocab/creatorName
Milogolov, N
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • foreign investment
  • treaty policy
  • transfer pricing
  • PE
  • CFC
  • base erosion
  • treaty abuse
Label
International tax rules in Russia : analysis and conceptual findings
Instantiates
Publication
Label
International tax rules in Russia : analysis and conceptual findings
Publication

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      52.3736660 4.9336932
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