ON THE ISSUE OF THE SOLUTIONS TO THE PROBLEM OF THE OFFSHORE BUSINESS TAXATION
( Pp. 146-148)
More about authors
Myakishev Yuriy D.
docent, zamestitel dekana fakulteta ekonomiki i menedzhmenta
Murom Institute of Vladimir State University Gavlovskaya Galina V. k.e.n., docent kafedry makroekonomicheskogo regulirovaniya i planirovaniya
Peoples’ Friendship University of Russia
Murom Institute of Vladimir State University Gavlovskaya Galina V. k.e.n., docent kafedry makroekonomicheskogo regulirovaniya i planirovaniya
Peoples’ Friendship University of Russia
Abstract:
The article deals with the actual today problem of taxation in offshore business. The aim of the article is to analyze taxation features of income of Russian companies operating in the offshore areas. On the base of analysis of the current legislation on taxation in the offshore areas the problems facing Russia in this field are identified and the authors made a conclusion about the effectiveness of the Russian authorities actions to solve the problem.
How to Cite:
Myakishev Y.D., Gavlovskaya G.V., (2015), ON THE ISSUE OF THE SOLUTIONS TO THE PROBLEM OF THE OFFSHORE BUSINESS TAXATION. Business in Law, 3 => 146-148.
Reference list:
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Listerman A. Metody resheniya problemy offshorizatsii v mire i Rossii Elektronnyy resurs // URL - http://www.offshorewealth.info/index.php/tax-planning/873.html
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Federal nyy zakon O vnesenii izmeneniy v chasti pervuyu i vtoruyu nalogovogo kodeksa Rossiyskoy Federatsii (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy) №376-FZ ot 24 noyabrya 2014 g.
Gordeev V. Putin podpisal antiofshornyy zakon Elektronnyy resurs // URL -http://top.rbc.ru/society/25/11/2014/54743acfcbb20f84324d17ea
Ilyukhina E. V. Offshornyy biznes v Rossii i problemy ego kontrolya Tekst / E. V. Ilyukhina, A. M. Kovaleva // Molodoy uchenyy. - 2012. - №12. - S. 216-218.
Listerman A. Metody resheniya problemy offshorizatsii v mire i Rossii Elektronnyy resurs // URL - http://www.offshorewealth.info/index.php/tax-planning/873.html
Surov S.P., SHtogrin S.I. Offshory - ugroza natsional noy bezopasnosti Rossii Elektronnyy resurs // URL - http://www.bardaks.ru/news/offshory ugroza nacionalnoj bezopasnosti rossii/2013-03-02- 726
Federal nyy zakon O vnesenii izmeneniy v chasti pervuyu i vtoruyu nalogovogo kodeksa Rossiyskoy Federatsii (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy) №376-FZ ot 24 noyabrya 2014 g.
Keywords:
Tax planning, offshore business, the taxation of income, "anti-offshore law.
