TY - JOUR
TI - Reform of International Taxation In Russia
AU - Kilinkarova, Elena
TI - Reform of International Taxation In Russia
AB - This contribution deals with signifi cant changes in regulation of cross-border taxation in Russia that have been introduced since 2014 mainly due to the impact of the governmental policy of deoffshorization aimed at fighting the offshore character of Russian economy. At the same time participation in the OECD BEPS Project also infl uenced the international tax landscape in Russia. The analysis of the key substantive and procedural rules that were introduced in the course of the international tax reform in Russia is the key goal of the article. The author covers controlled foreign companies rules, management test for corporate tax residence, beneficial ownership concept, automatic exchange of information and key changes in the tax treaty network. The author aims to show steps that were taken by Russia in its reform of international taxation in order to confi rm the hypothesis that in cross-border taxation Russia uses the widespread mechanisms and soft law recommendations while going its own way and often setting its own versions of the main elements of the international taxation landscape. Another important issue under consideration is the balance between unilateral, bilateral and multilateral regulation of international taxation in Russia.
VL - 2020
IS - Issue 19 (3)/ 2020
PY - 2020
C1 - 2299-6834
SP - 20
EP - 35
DO - 10.4467/22996834FLR.20.012.12747
UR - https://ejournals.eu/en/journal/financial-law-review/article/reform-of-international-taxation-in-russia
KW - MLI
KW - BEPS
KW - Tax law
KW - international tax law
KW - controlled foreign companies
KW - benefi cial ownership
KW - automatic exchange of information