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Развитие института контролируемых иностранных компаний в налоговом праве России и зарубежных государств
The article is devoted to the analysis of the current situation with the institution of controlled foreign corporations in Russia and in foreign countries. Introducing these rules, the state reserves a right to imposes taxes on revenues of foreign subcompanies (controlled companies, foreign company that is either directly or indirectly controlled by a resident taxpayer) if the tax rate in a country of their residence is lower than the limit set in the legislation. To highly effectively administrate this process it’s important to identify conditions on the one hand which let achieve goals of ‘deoffshoring’ and prevention of national tax base erosion, on the other hand to secure international competitiveness of Russian companies. The author of the article substantiate higher importance of balanced public and private interests while setting up legal construction of controlled foreign companies that are (1) the rules do not lead to double taxation; (2) the circle of controlled persons is limited to those which in fact can exercise control over foreign company; (3) situations in which there’s no indicatives of deferred taxation and of profit transfer to tax harbor are to exclude; (4) the rules as a kind of deterring measure are to be applied taking into account rules of tax control applied on transactions performed between related persons; (5) non application of excessive administrative burden.