Abstract
Rules on taxation of controlled foreign companies in developed and developing countries are characterized by an anti-evasive regulatory function, which is implemented by means of re-qualifying the profits of such companies. Such relations require coordination not only at the national but also at the international level (actions of the BEPS Plan, recommendations of the Organization for Economic Cooperation and Development). The Russian Federation and the Federative Republic of Brazil, being the BRICS member states, are actively improving their national legislation, while comparative legal studies on the topic of tax retraining of these jurisdictions at an integrated level have not yet been carried out. Using Russian and Brazil approaches as an example, the author explores the problems of improving tax re-characterisation mechanisms, taking into account the general standards of countering tax evasion and erosion of tax bases (BEPS Plan).
Highlights
В государствах — членах БРИКС, так же как и во всем мире, правила, регулирующие отношения с использованием контролируемых иностранных компаний (КИК, англ. — CFC rules), равно как и правила недостаточной капитализации и трансфертного ценообразования, принято относить к группе специальных антиуклонительных правил (SAARs)
Rules on taxation of controlled foreign companies in developed and developing countries are characterized by an anti-evasive regulatory function, which is implemented by means of re-qualifying the profits of such companies
Using Russian and Brazil approaches as an example, the author explores the problems of improving tax re-characterisation mechanisms, taking into account the general standards of countering tax evasion and erosion of tax bases (BEPS Plan)
Summary
В государствах — членах БРИКС, так же как и во всем мире, правила, регулирующие отношения с использованием контролируемых иностранных компаний (КИК, англ. — CFC rules), равно как и правила недостаточной капитализации (англ. — thin capitalization rules) и трансфертного ценообразования (англ. — transfer pricing rules), принято относить к группе специальных антиуклонительных правил (SAARs). А. Правила налоговой переквалификации доходов контролируемых иностранных компаний в государствах БРИКС на примере национальных подходов России и Бразилии // Актуальные проблемы российского права.
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