Nikolai Milogolov

Financial Research Institute

Nastasyinsky Lane, 3, p. 2

Moscow, 127006

Russia

Gaidar Institute for Economic Policy

Researcher

3-5 Gazetny Lane

Moscow, 125009

Russia

SCHOLARLY PAPERS

11

DOWNLOADS

342

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (11)

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 160 (218,768)

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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 Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Downloads 32 (535,335)

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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.

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 29 (551,590)

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

4.

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
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research and Financial Research Institute
Downloads 26 (569,376)
Citation 1

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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
Indiana University Bloomington - Department of Economics, Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Business Studies, Gaidar Institute for Economic Policy, Gaidar Institute for Economic Policy, Gaidar Institute for Economic Policy, Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research, Gaidar Institute for Economic Policy, Financial Research Institute, Russian Foreign Trade Academy and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Downloads 23 (588,589)

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6.

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 21 (601,752)

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7.

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 15 (642,726)

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

8.

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 Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Downloads 10 (679,192)

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9.

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 Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Downloads 10 (679,192)

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10.

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
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Financial Research Institute, Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Downloads 9 (686,587)

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11.

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
Nikolai Milogolov and Vladimir Gromov
Financial Research Institute and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Downloads 7 (701,326)

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Russian economy, SME