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EFFICIENCY AND QUALITY OF DEOFFSHORIZATION OF THE RUSSIAN ECONOMY
Abstract
The need to adopt measures aimed at deoffshoring of the Russian economy has been declared by the President in Message to the Federal Assembly as early as 2013. Within the framework of this campaign till now numerous versions of bills, initiatives were prepared, which consistently had been changed. Thus, the bills were prepared by the Ministry of Finance of Russia, the Ministry of Economic Development, the Russian Union of Entrepreneurs. The President of the Russian Federation signed the final version of the law on November 24, 2014. Deoffshoring of the Russian economy is divided into three main concepts: the terms of tax administration of the controlled foreign companies; the concept of tax residency; the concept of “beneficial owner” of income. It is important to note that these concepts have long been reflected in international tax practice. The given concepts will be considered within this theme not only in terms of effectiveness of their use in Russia, but also in comparison with the international tax practice. This will allow working out recommendations on improvement of management and enhancement of quality of the tax environment of business.
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