Legal Regulation of the Institute of Tax Residency: a Comparative Legal Research

This Master's dissertation contains an analysis of the rules for determining the tax residence of a taxpayer in the Russian Federation (RF) and foreign countries, and also examines the expected innovations in this practice. The issues related to the concept of the beneficial owner and controlled foreign companies were сonsider in the context of the analysis of taxation peculiarities of tax residents and the application of the provisions of international tax treaties (treaties, conventions)(ITT) to them. The main goal of this dissertation research is to identify the main approaches (criteria) for determining the tax residency in Russian and international practice. To achieve this goal, the following tasks were accomplished: 1. Was given the definition of the term "tax residency"; 2. The main criteria for determining the tax residence of individuals and organizations in the Russian Federation and other states are described; 3. The application of ITT for determining the tax residency has been analyzed; 4. Considered expected innovations and changes in the issues of determining the status of the tax resident of the Russian Federation The methodological basis of the dissertation research was, as general scientific methods of research (methods of analysis, synthesis, induction, deduction, etc.) and special legal methods (formal dogmatic, historical legal and comparative legal).