Arnold B.J. The Evolution of Controlled Foreign Corporation Rules and Beyond, Bulletin for International Taxation, Vol. 73, No 12, 2019.
Baker Ph., Pistone P. The Practical Protection of Taxpayers’ Fundamental Rights: General Report, Cahiers de Droit Fiscal International, Vol. 100b, 2015.
Baker Ph., Pistone, P. BEPS Action 16: The Taxpayers’ Right to an Effective Legal Remedy Under European Law in Cross-border Situations, EC Tax Review, Vol. 25, Issue 5/6, 2016.
Bruk, B.: Nalogovoe rezidentstvo inostrannyh organizacij v Rossii: kriticheskij analiz novell rossijskogo zakonodatel’stva [Critical Analysis of the New Provisions of Russian Tax Law Concerning Russian Tax Residence of foreign organizations], Zakon, No 2, 2015
Demin, A., Nikolaev, A.: The Benefi cial Owner Concept in the Context of BEPS: problems and prospects, Financial Law Review, No 1 (13), 2019.
Ivanova, N. et al.: Transfer Pricing Rules in Russia and Germany: similarities and differences, Intertax, Vol. 45, Issue 2, 2017.
Huang, X.: Ensuring Taxpayer Rights in the Era of the Automatic Exchange of Information: EU Data Protection Rules and Cases, Intertax, Vol. 46, Issue 3, 2018.
Kilinkarova, E. et al.: Russia, in: Traversa, E., Corporate Tax Residence and Mobility, Amsterdam: IBFD, 2018.
Meindl-Ringler, A.: Benefi cial Ownership in International Tax Law, Netherlands: Kluwer Law International B.V., 2016.
Mikhaylova, M., Akhonina Yu.: Thin Capitalization in Russia: Rules, Trends and Changes, Intertax, Vol. 44, Issue 11, 2016.
OECD, Addressing Base Erosion and Profi t Shifting, Paris: OECD Publishing, 2013.
OECD, Action Plan on Base Erosion and Profi t Shifting, Paris: OECD Publishing, 2013.
Presidential Address to the Federal Assembly of December 12, 2013, http://en.kremlin.ru/events/president/transcripts/messages/19825
Presidential Address to the Nation of June 23, 2020, http://en.kremlin.ru/events/president/transcripts/statements/63548
Presidential Address to the Nation of March 25, 2020, http://en.kremlin.ru/events/president/news/63061
Results of the application of controlled foreign compeny rules in 2017, https://www.nalog.ru/rn77/news/activities_fts/7144772/
Starzhenecskaja, L. Pravovoe regulirovanie nalogooblozhenija kontroliruemyh inostrannyh kompanij: opyt zarubezhnyh stran i Rossii [Legal Regulation of Taxation of Controlled Foreign Companies: Experience from Foreign Countries and Russia], Russia: Statut, 2018.
Legal acts
Federal Law of 24 November, 2014 No 376-FZ On amending Parts I and II of the Tax Code of the Russian
Federation (in respect of taxation of the profi ts of controlled foreign companies)” Tax Code of the Russian Federation, part 1, of 27 July, 1998 (as amended)
Tax Code of the Russian Federation, part 2, of 5 August, 2000 (as amended)
Convention on Mutual Administrative Assistance in Tax Matters, of 25 January, 1988 (as amended)
Multilateral Convention to Implement Treaty Related Measures to Prevent Base Erosion and Profit Shifting, of 7 June, 2017 with Russia’s reservations and notifications
Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information, of October, 2014
Multilateral Competent Authority Agreement on the Exchange of Country-by-Coumtry Reports, of 27 January, 2016
Letter of Federal Tax Service CA-4-7/9270@ of 17 May, 2017
Letter of Federal Tax Service CA-4-9/8285 of 28 April, 2018
Letter of Federal Tax Service CA-4-7/8448@ of 6 May, 2019