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- W3043413851 abstract "In the current model of the economy global digitalization, the state is required to ensure the investment attractiveness of the country for foreign investors, since the involvement of foreign organizations in the economy directly depends on the current system of taxation of foreign organizations. The purpose of the contribution is to assess the current tax legislation determining the tax base and structure of accrued income tax for foreign organizations that receive income from sources in Russia. When receiving income from Russian companies, foreign organizations may form permanent establishments, or pay tax at the payment source of such income by a Russian firm that acts as a tax agent. The paper investigates tax accruals of permanent establishments and income received by foreign beneficiaries. The authors consider some specific features and actual taxation indicators of controlled foreign companies whose activities are controlled by Russian tax residents." @default.
- W3043413851 created "2020-07-23" @default.
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- W3043413851 date "2020-07-18" @default.
- W3043413851 modified "2023-09-23" @default.
- W3043413851 title "Specific Features of Taxation for Foreign Companies Receiving Income from Russian Sources" @default.
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- W3043413851 doi "https://doi.org/10.1007/978-3-030-53277-2_37" @default.
- W3043413851 hasPublicationYear "2020" @default.
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