Controlled foreign companies of Russian residents in the context of world trends

The subject of this article is financial relations of the state and its tax residents with foreign assets (stock), as well as control over such companies through various legal mechanisms. The authors examined the main global trends in the development of legislation on controlled foreign corporations...

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Autores principales: Evgenia E. Frolova, Ekaterina A. Tsepova
Formato: article
Lenguaje:EN
RU
Publicado: Peoples’ Friendship University of Russia (RUDN University) 2021
Materias:
cfc
crs
Law
K
Acceso en línea:https://doaj.org/article/779e14c4de614a41894528bad7ba3c3f
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