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Проблемы Определения Резидентства в Налоговых Целях: Опыт Стран СНГ (Problems of Definition of Residency for Tax Purposes: The Experience of the CIS)

29 Pages Posted: 5 Jun 2013

See all articles by Anna Zolotareva

Anna Zolotareva

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus; Gaidar Institute for Economic Policy

Anastasia Kireeva

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA); Gaidar Institute for Economic Policy

Stanislav Shatalov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA); Gaidar Institute for Economic Policy

Date Written: May 16, 2013

Abstract

В статье проведен анализ основных особенностей резидентства физических лиц и организаций в странах СНГ, а также элементов налогообложения контролирукемых иностранных компаний.

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.

Note: Downloadable document is in Russian.

Keywords: tax resident, Controlled Foreign Corporation, tax optimization, налоговый резидент, контролируемая иностранная компания, налоговая оптимизация

JEL Classification: A1, H20

Suggested Citation

Zolotareva, Anna and Kireeva, Anastasia and Shatalov, Stanislav, Проблемы Определения Резидентства в Налоговых Целях: Опыт Стран СНГ (Problems of Definition of Residency for Tax Purposes: The Experience of the CIS) (May 16, 2013). Available at SSRN: https://ssrn.com/abstract=2265721 or http://dx.doi.org/10.2139/ssrn.2265721

Anna Zolotareva

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus ( email )

Moscow, 119571
Russia

Gaidar Institute for Economic Policy

Gazetny per. 3-5
Moscow, 125993
Russia

Anastasia Kireeva (Contact Author)

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) ( email )

Sredny av. V.O., 57/43
St. Petersburg

Gaidar Institute for Economic Policy

Gazetny per. 5
Moscow, 125993
Russia

Stanislav Shatalov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) ( email )

Sredny av. V.O., 57/43
St. Petersburg

Gaidar Institute for Economic Policy

Gazetny per 3-5
Moscow, 125993
Russia

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