Compliance of taxing tools of deofshorization in the context of international tax competition

The monograph is devoted to issues of theory, methodology and practice of taxing tools of deofshorization in Russia and abroad. Historical prerequisites for the legislative regulation of controlled foreign companies (KIK), theoretical and methodological aspects of taxation of low-poned jurisdictions in the context of international tax competition, and international experience in the legal regulation of the KIK are revealed. Historical aspects of the emergence of the concept of “beneficial owner”, international practice of applying the legislation on KIC, features of deofshorization in the context of international tax competition are considered. Particular attention is paid to synergy of the processes of optimizing taxation, deofshorization and practical review of international experience in applying the legislation on the CIC in Russia and abroad.
For scientists, undergraduates, graduate students, students, economists, teachers of economic universities, representatives of business community, employees of state bodies developing the state tax policy