Nikolai Milogolov

Financial Research Institute

Nastasyinsky Lane, 3, p. 2

Moscow, 127006

Russia

  • Financial Research Institute

SCHOLARLY PAPERS

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Scholarly Papers (15)

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1.

International Tax Rules in Russia: Conceptual Findings in the Light of BEPS/OECD/G20 Project and Global e-Commerce Developments

Number of pages: 24 Posted: 17 Jan 2017 Last Revised: 03 Aug 2018
Nikolai Milogolov
Financial Research Institute
Downloads 169 (249,095)

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base erosion, distortion of competition, multinational corporations, tax competition, developing country, tax policy

2.

Beneficial Owner as 'All-In' Test: The Massive Russian Weapon Against Treaty Shopping

Number of pages: 12 Posted: 08 Jul 2020
Nikolai Milogolov and E Zakharenkova
Financial Research Institute and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research
Downloads 43 (567,492)

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international taxation, double tax treaty, OECD Model Tax Convention, beneficial owner of income, person entitled for income, tax avoidance, Russian Federation

3.

Международная налоговая политика России: поиск баланса между защитными и стимулирующими мерами (Russia’s International Tax Policy: Finding a Balance Between Protective and Incentive Measures)

Number of pages: 44 Posted: 07 Apr 2019
Nikolai Milogolov, Svetlana Patel and Azamat Berberov
Financial Research Institute, Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research and Gaidar Institute for Economic Policy
Downloads 40 (583,056)

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4.

The Skill-Based Inequality in International Taxation: Comparative Evaluation of Tax Treaties Concluded by Former-USSR States with Nordic and with Investment Hub States

Copenhagen Business School, CBS LAW Research Paper No. 20-25
Number of pages: 13 Posted: 10 Sep 2020
Nikolai Milogolov
Financial Research Institute
Downloads 37 (599,428)

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Tax policy, Withholding tax, Tax treaty, Investment hub, Transitional economy, Nordic states, Baltic states, former-USSR, FDI, inequality

5.

Перспективы налоговой политики. Существует ли «идеальная налоговая система» для России? (Prospects for Tax Policy. Is there An 'Ideal Tax System' for Russia?)

Перспективы налоговой политики. Существует ли «идеальная налоговая система» для России? (2019); ISBN 978-5-7749-1435-7
Number of pages: 126 Posted: 12 Mar 2019
Michael Alexeev, Sergei Belev, Vladimir Gromov, Alexander Deryugin, Sergey Drobyshevsky, Andrey Kaukin, Alexander Knobel, Andrey Korytin, Tatiana Malinina, Nikolai Milogolov, Sergei Germanovich Sinelnikov-Murylev and Elisey Leonov
Indiana University Bloomington - Department of Economics, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Business Studies, Gaidar Institute for Economic Policy, Gaidar Institute for Economic Policy, Gaidar Institute for Economic Policy, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Gaidar Institute for Economic Policy, Financial Research Institute, Russian Foreign Trade Academy and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 36 (605,122)

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6.

How Do International Tax Planning Motives Impact Tax Policy in the Developed, Emerging, and Financial Hub Jurisdictions?

Number of pages: 41 Posted: 17 Nov 2020
Nikolai Milogolov
Financial Research Institute
Downloads 34 (616,841)

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Tax Policy; Tax Competition; International Tax; FDI; Tax Avoidance; MNE

7.

Анализ способов уклонения от налогообложения в России и направления противодействия им (Analysis of Tax Evasion Methods in Russia and Ways to Counter Them)

Number of pages: 29 Posted: 04 Jun 2019
Vladimir Gromov, E Zakharenkova, Andrey Korytin and Nikolai Milogolov
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research and Financial Research Institute
Downloads 34 (616,841)
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8.

Challenges of international business taxation in the context of digitalization

Russian Economy in 2020. Trends and Outlooks. Issue 42. Moscow. IEP. 2021. P. 7
Number of pages: 10 Posted: 16 Aug 2021
Nikolai Milogolov and Azamat Berberov
Financial Research Institute and Gaidar Institute for Economic Policy
Downloads 30 (641,815)

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Russian economy, taxation, international business taxation

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transformation of tax treaties, bilateral tax treaties

10.

GST treatment of electronic commerce: comparing the Singaporean and Australian approaches

Evgeny Guglyuvatyy and Nikolai Milogolov. 'GST treatment of electronic commerce: comparing the Singaporean and Australian approaches.' eJournal of Tax Research (2021) vol. 19, no. 1, pp. 17-47.
Number of pages: 31 Posted: 06 Jan 2022
Evgeny Guglyuvatyy and Nikolai Milogolov
School of Law & Justice, Southern Cross University and Financial Research Institute
Downloads 21 (708,036)

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Indirect taxation, tax policy, electronic commerce, Singapore, Australia, VAT, GST

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IT in administration, taxes collecting

12.

Эмпирический анализ механизмов международной налоговой конкуренции между Россией и зарубежными странами (An Empirical Analysis of the Mechanisms of International Tax Competition between Russia and Foreign Countries)

Number of pages: 42 Posted: 03 Aug 2020
Nikolai Milogolov and Andrey Korytin
Financial Research Institute and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research
Downloads 14 (768,537)

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13.

Разработка подходов к регулированию налоговой конкуренции между субъектами Российской Федерации (Development of Approaches to Tax Regulation Competition Between the Subjects of the Russian Federation)

Number of pages: 96 Posted: 04 Jun 2020
Vladimir Gromov, Nikolai Milogolov, Andrey Korytin, Natalia Kostrykina and E Zakharenkova
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Financial Research Institute, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research
Downloads 14 (768,537)

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14.

Особенности применения концепции фактического права на доход в российском налоговом законодательстве (Features of the Application of the Concept of the Actual Right to Income in the Russian Tax Legislation)

Number of pages: 33 Posted: 04 Jun 2020
Nikolai Milogolov, Azamat Berberov and E Zakharenkova
Financial Research Institute, Gaidar Institute for Economic Policy and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research
Downloads 13 (778,121)

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15.

The Guidelines for Expansion and Implementation of Support Measures for the Business Amid the Pandemic in Terms of Reduction of the Tax Burden on Labor (Insurance Payments) for Small and Midsized Businesses

Monitoring of Russia's Economic Outlook. Trends and Challanges of Socio-Economic Development. Moscow. IEP. 2020. No. 9, pp. 11-15
Number of pages: 5 Posted: 30 Jun 2020 Last Revised: 07 Feb 2022
Nikolai Milogolov and Vladimir Gromov
Financial Research Institute and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Downloads 11 (797,648)

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Russian economy, SME