Coprorate Restructuring of International Companies in Russia Under the Introduction of the Beneficial Ownership of Income Concept

Student: Egereva Anna

Supervisor: Alexandra Zhukova

Faculty: Faculty of World Economy and International Affairs

Educational Programme: International Business (Master)

Year of Graduation: 2018

Nowadays international companies pay special attention to international tax planning. In order to optimize the tax base international companies resort to profit shifting from high-tax jurisdictions to low-tax. In order to prevent the unreasonable receipt of tax benefits from profit shifting the concept of “Beneficial ownership of income” has been introduced. The introduction of this concept leads many international companies to litigation and large tax assessments.

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