INTERNATIONAL STANDARDS OF «SOFT» REGULATION OF TAXATION OF PROFITS OF CONTROLLED FOREIGN COMPANIES
( Pp. 173-176)

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Permikin Konstantin I. aspirant
Moscow state Institute of international relations (University) of the Ministry of foreign Affairs of the Russian Federation
Abstract:
The OECD recommendations under current conditions are considered as the basis for international standards of «soft» regulation of taxation of profits of controlled foreign companies. The basic trend in their implementation remains the recommendatory approximation of the rules of national jurisdictions, as for Russia, where the current CEC rules are basically in line with the recommendations of the OECD, and the remaining discrepancies are considered as an excuse for analysis and adaptation in improving the mechanism for differentiating the CIC's active and passive profits; determining the optimal threshold for a low level of taxation based on the effective rate; issues of exemption of the CEC with a small profit margin, as well as the application of economic and actual control tests.
How to Cite:
Permikin K.I., (2018), INTERNATIONAL STANDARDS OF «SOFT» REGULATION OF TAXATION OF PROFITS OF CONTROLLED FOREIGN COMPANIES. Sociopolitical Sciences, 3 => 173-176.
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