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The nearest development of tax legislation in conditions of non-offshore Russian economy
Available online: 19 January 2014 Subject Heading: Taxes and taxation JEL Classification:
The legislation of many foreign countries contains a complex of different mechanisms to prevent evasion of resident organizations from national taxation which are used in tax optimization schemes offshore states. The author shows the need for such mechanisms sharply itself in the state budget deficit of many countries after the acute phase of the financial crisis in 2008. The Russian Federation moves towards to non-offshore economy since recently where the first important step was the adoption of the law "On Transfer Pricing". The Ministry of Finance of the Russian Federation has planning to introduce in the tax legislation to 2015, some institutions and notions borrowed from the Organization for Economic Cooperation and Development (OECD), which are also aimed at countering to the Russian taxpayers from evading of national taxation. This article reviews the general provisions of these innovations, denoted by their different features and problems of application, in addition performed an analysis of such legislation of the U.S. and concludes. Keywords: controlled foreign company rules (CFC rules), beneficial owner, OECD, offshore |
ISSN 2311-8709 (Online)
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