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VECTORS DEOFFSHORIZATION OF THE RUSSIAN BUSINESS AND CAPITAL
Samylina Anastasia Yuryevna1, Vylegzhanina Elena Vladimirovna2
1Kuban State University, student
2Kuban State University, PhD in Economic Science, Assistant Professor
1Kuban State University, student
2Kuban State University, PhD in Economic Science, Assistant Professor
Abstract
This article is devoted to determining the future effectiveness of the national policy on deoffshorisation of the Russian economy taking into account the latest legislative initiatives. The President of the Russian Federation on 24 November 2014 signed Federal law № 376 "On amending parts one and two of the Tax code of the Russian Federation (regarding the taxation of profit of controlled foreign companies and income of foreign organizations)". This law has advantages and disadvantages and its execution will depend on a number of factors.
Keywords: controlled foreign company, deoffshorization of the Russian economy, public policy, Russian business, Russian capital, taxation of profits, the controlling person of the organization, the Tax code of the Russian Federation
Article reference:
Vectors deoffshorization of the Russian business and capital // Economics and innovations management. 2015. № 6. P. 2 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/06/9345
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