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Place of Management of an Organization as a Criterion for Determination of Russian Tax Residency

Student: Anastasiia Darenskaia

Supervisor: Anton Ilyin

Faculty: School of Law

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2021

Tax residency of legal entities is the most important principle for determining the range of taxable subjects, which is currently used in the tax systems of most countries of the world. However, to date, in international practice, there is no uniform approach to determining the criteria under which an organization will be recognized as a tax resident of any territory. The place of management and control of a legal entity is one of the main criteria that states use to determine the persons with whom they have an economic relationship, since this criterion reflects its economic essence. However, a uniform approach to determining the place of management of an organization is also lacking both at the international level in the practice of the OECD and in the national tax systems of states. This paper examines the issue of determining the place of corporate governance in the Russian Federation on the example of the experience of foreign countries. The author examines the existing in Russia legal regulation of the recognition of a foreign legal entity as a Russian tax resident as managed from the territory of Russia, and also proposes alternative ways of its possible improvement at the initial stage.

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