Australia/Russia - The new Russian controlled foreign company regime: review and comparison with the Australian regime

Nolan Sharkey; Evgeny Guglyuvatyy

Australia/Russia - The new Russian controlled foreign company regime: review and comparison with the Australian regime

Nolan Sharkey, Evgeny Guglyuvatyy

Research output: Contribution to journal › Article › Research › peer-review

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.

Original language	English
Pages (from-to)	661-668
Number of pages	8
Journal	Bulletin for International Taxation
Volume	70
Issue number	11
Publication status	Published - Nov 2016
Externally published	Yes

Cite this

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title = "Australia/Russia - The new Russian controlled foreign company regime: review and comparison with the Australian regime",

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.",

author = "Nolan Sharkey and Evgeny Guglyuvatyy",

year = "2016",

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language = "English",

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AU - Sharkey, Nolan

AU - Guglyuvatyy, Evgeny

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N2 - 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.

AB - 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.

M3 - Article

SN - 1819-5490

VL - 70

SP - 661

EP - 668

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 11

ER -