Legal Regulation of Sufficient (Economic) Substance in Foreign Countries and in Russia

Student: Gorokhov Arseniy

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2021

This paper is devoted to the analysis of the requirements of economic presence in foreign jurisdictions and the Russian Federation. The paper considers the history and development of the introduction of the "substance" criteria, as well as the prospects for their introduction in the Russian Federation.

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