The Resource Russia's 'de-offshorization' rules and the new taxation of controlled foreign companies [1]

Russia's 'de-offshorization' rules and the new taxation of controlled foreign companies [1]

Label
Russia's 'de-offshorization' rules and the new taxation of controlled foreign companies [1]
Title
Russia's 'de-offshorization' rules and the new taxation of controlled foreign companies [1]
Creator
Subject
Language
eng
Summary
As a result of extensive consultation and discussion in 2014, the Russian government passes new tax anti-avoidance legislation, including rules on the taxation of the profits of controlled foreign companies, effective 1 January 2015. The law includes anti-abuse measures and extends to the majority of foreign companies and non-corporate structures, such as trusts and foundations, controlled by Russian resident persons. This article comments on the key provisions introduced by this new law
Citation source
In: Trusts & trustees. - Oxford. - Vol. 21 (2015),
http://library.link/vocab/creatorName
  • Boltenko, O
  • Gaydarova, A
Geographic coverage
  • Asia
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • offshore activity
  • trust
  • foundation
  • exemption
Label
Russia's 'de-offshorization' rules and the new taxation of controlled foreign companies [1]
Instantiates
Publication
Label
Russia's 'de-offshorization' rules and the new taxation of controlled foreign companies [1]
Publication

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