HOLDING OF SHARE CAPITAL IN A CONTROLLED FOREIGN CORPORATIONS BY INDIVIDUALS: TAXATION RULES IN RUSSIAN FEDERATION
( Pp. 161-165)

This article analyzes the legal relations between the state and resident individuals, who owning shares of foreign organizations, regulated by Russian tax legislation. The basic taxation rules for controlled foreign corporation profits and the procedural obligations of providing the declaration of participation in foreign organizations and of controlled foreign corporations declaration was investigated. Special attention is given to the analysis of existing problems of legal regulation in this area. As a result of the study, the author came to the conclusion that in the Russian Federation tax relations with individuals, who owning shares of controlled foreign corporations, are at the initial stage of their development. In future for successful application of the CFC legislation, it will be necessary to improve the existing tax law in order to increase the efficiency of tax administration and make better the legal status of the obligated subjects.

Tsepova E.A., (2019), HOLDING OF SHARE CAPITAL IN A CONTROLLED FOREIGN CORPORATIONS BY INDIVIDUALS: TAXATION RULES IN RUSSIAN FEDERATION. Economic Problems and Legal Practice, 1 => 161-165.

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