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Personal Income Tax on Fixed CFC Profits: Have the Dysfunctional Rules been Remedied?статья Исследовательская статья
- Автор: Tasalov Kirill
- Журнал: European Taxation
- Том: 61
- Номер: 4
- Год издания: 2021
- Издательство: IBFD
- Местоположение издательства: Amsterdam, The Netherlands
- Аннотация: Russian taxation of CFC profits has been modified such that individuals are entitled to opt for personal income taxation on a deemed profit of a CFC. This note addresses the regime, focussing on situations in which CFC taxation would not be imposed.
- Добавил в систему: Тасалов Кирилл Артемьевич