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International Law
Reference:

The principle of company residency in the international tax law.

Gidirim Vladimir

"Ernst and Young", Partner.

11461, Saudovskaya Araviya, g. Riyadh, ul. King Fahad, Al-Faizalia Office Tower, of. 6th Floor, Ernst&Young

internationaltax@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2306-9899.2013.1.427

Review date:

10-02-2016


Publish date:

1-3-2013


Abstract.

The article provides detailed analysis of the modern theory of tax residence, which is used by the developed tax systems of the foreign states. This concept is absent in the Russian tax legislation, which is a significant gap in the tax regulation of economic activity and it gives way for tax evasion. The Ministry of Finances of the Russian Federation announced the need to introduce this concept into the Tax Code of the Russian Federation in accordance with its "Key Directions for the Tax Policy in the period from 2013 to 2015". Due to this fact this article is quite topical within the framework of upcoming legislative changes. The article includes not only theoretical bases for the tax residency concept for legal entities, but also analysis of judicial practices of various states, which use it, as well as some critical comments in part of adequacy of its application in the modern high technology international economy at the age of electronic commerce.  The article may be of interest to all those interested in the problems of modern tax policy.

Keywords: efficient management, residency, control, Organization for Economic Cooperation and Developm, Model Convention
This article written in Russian. You can find full text of article in Russian here .

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