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The regime of tax on fixed controlled foreign companies’ profits in modern conditions

Andrianova Natalia   (researcher at the Department of Administrative Law and Administrative Process of the Institute of State and Law of the Russian Academy of Sciences)

At the end of 2020, amendments were made to the Russian tax legislation, which led to the emergence of a new regime - the payment of a tax on fixed controlled foreign companies’ profits. The establishment of such a tax regime allowed individuals - controlling persons to pay taxes on all controlled foreign companies in respect of which they are recognized as controlling persons in a fixed amount of 5 million rubles. The article analyzes the main advantages and disadvantages of such a tax payment regime in modern conditions.

Keywords:deoffshorization, controlled foreign companies, tax planning, tax compliance, tax evasion.
 

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Citation link:
Andrianova N. The regime of tax on fixed controlled foreign companies’ profits in modern conditions // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2022. -№10. -С. 117-120 DOI 10.37882/2223-2974.2022.10.03
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