Journal article
Australia/Russia - The new Russian controlled foreign company regime: review and comparison with the Australian regime
Bulletin for International Taxation, Vol.70(11), pp.661-668
01/11/2016
Metrics
10 Record Views
Abstract
Russia has recently introduced a controlled foreign company (CFC) regime. This article reviews the core features of the Russian CFC regime and provides a comparison with the Australian regime. This comparison helps in assessing the strengths and weaknesses of the new Russian CFC rules compared to the older Australian rules.
Details
- Title
- Australia/Russia - The new Russian controlled foreign company regime: review and comparison with the Australian regime
- Creators
- Evgeny Guglyuvatyy (Contributor)Nolan Sharkey Professor (Corresponding Author)
- Publication Details
- Bulletin for International Taxation, Vol.70(11), pp.661-668
- Publisher
- International Bureau of Fiscal Documentation
- Identifiers
- 991013021934202368
- Academic Unit
- Faculty of Business, Law and Arts; Law
- Language
- English
- Resource Type
- Journal article