Legal regulation of taxation of controlled foreign companies
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The work provides a detailed analysis of theoretical foundations and practical aspects of the application of Russian and foreign rules for taxation of controlled foreign companies (KIC), in particular, the history and purpose of the adoption of the rules of the CIC taxation, the mechanism of the Rules of the CIC, their place in the system of law (the correlation of the rules for taxation of the CIC with The basic legal principles, the provisions of agreements on avoiding double taxation) A comparative legal analysis of foreign and Russian rules is carried out on the basis of a current foreign legislation, administrative and judicial law enforcement practice and covers the rules on taxation of the KIC from their adoption in 1962 in the United States to modern rules adopted on November 24, 2014 in the Russian Federation. Separately, problematic aspects of the application of the Rules for taxation of KIK related to international exchange of information are considered. The book will be useful to students of legal and economic faculties, undergraduates, graduate students, scientists and practicing lawyers, as well as employees of tax and financial bodies, judges, employees of tax departments of international groups of companies
Author:
Author:Старженецкая Любовь Николаевна
Cover:
Cover:Soft
Category:
- Category:Law & Legal
- Category:Politics & Social Science
- Category:Reference books
ISBN:
ISBN:978-5-8354-1457-4
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