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Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1

Author

Listed:
  • A. Zolotareva

    (Russian Presidential Academy of National Economy and Public Administration)

  • Anastasia Kireeva

    (Russian Presidential Academy of National Economy and Public Administration)

  • S. Shatalov

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

Annotation: Principal directions of tax policy for the subsequent fiscal year have provided for reforming the institution of tax residence in the Russian law. However, this proved to be difficult due to the inadministrability of taxation of passive income of foreign companies, which is not distributed to the Russian resident.

Suggested Citation

  • A. Zolotareva & Anastasia Kireeva & S. Shatalov, 2013. "Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1," Working Papers 5, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:5
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    More about this item

    Keywords

    tax resident; Controlled Foreign Corporation; tax optimization;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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