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CONTROLLED FOREIGN COMPANY RULE AS THE NEW MEASURE AGAINST INTERNATIONAL TAX EVASION

Journal: The Way of Science (Vol.1, No. 34)

Publication Date:

Authors : ;

Page : 104-106

Keywords : controlled foreign company; taxpaying; tax rate;

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Abstract

In the article, the enactment of a law about controlled foreign company (CFC) in Russia is considered. The transition order, the new rules of taxpaying and individuals and organizations, which are subject to the law, are distinguished. The procedure of CFC rule in other countries is presented.

Last modified: 2017-06-06 16:59:23