RUDN Journal of Law

Вестник Российского университета дружбы народов. Серия: Юридические науки

2313-23372408-9001

Peoples’ Friendship University of Russia named after Patrice Lumumba (RUDN University)

29512

10.22363/2313-2337-2021-25-4-814-830

ADMINISTRATIVE AND FINANCIAL LAW

АДМИНИСТРАТИВНОЕ И ФИНАНСОВОЕ ПРАВО

Research Article

Controlled foreign companies of Russian residents in the context of world trends

Контролируемые иностранные компании российских резидентов в контексте мировых тенденций

https://orcid.org/0000-0002-1852-0085

Frolova

Evgenia E.

Фролова

Евгения Евгеньевна

Doctor of Legal Sciences, Honored Lawyer of the Russian Federation, Full Professior, Head of the Department of Civil Law and Procedural Law and Private International Law, Law Institute

доктор юридических наук, Заслуженный юрист Российской Федерации, профессор, заведующая кафедрой гражданского права и процесса и международного частного права, Юридический институт

frolova_ee@rudn.ru

https://orcid.org/0000-0001-8147-7633

Tsepova

Ekaterina A.

Цепова

Екатерина Андреевна

Candidate of Legal Sciences, Senior Lecturer of the Department of Civil Law and Procedural Law and Private International Law, Law Institute

кандидат юридических наук, старший преподаватель, кафедра гражданского права и процесса и международного частного права, Юридический институт

tsepova.ekaterina@gmail.com

Peoples’ Friendship University of Russia (RUDN University)Российский университет дружбы народов

24112021

254

VOL 25, NO4 (2021)

ТОМ 25, №4 (2021)

81483024112021

2021

Frolova E.E., Tsepova E.A.

Фролова Е.Е., Цепова Е.А.

http://creativecommons.org/licenses/by/4.0

https://journals.rudn.ru/law/article/view/29512

The subject of this article is financial relations of the state and its tax residents with foreign assets (stock), as well as control over such companies through various legal mechanisms. The authors examined the main global trends in the development of legislation on controlled foreign corporations, as well as characteristics of tax systems that may contribute to such norms introduction. It was found that implementation of international multilateral agreements such as CRS MCAA and CBC MCAA in the field of tax control enhances development of anti-offshore regulation, including legislation on controlled foreign corporations. Particular attention is paid to the comparative legal analysis of the controlled foreign companies’ (CFC) rules in 15 jurisdictions, including the Russian Federation and identification of similar and specific rules. As a result of the research, the authors came to the conclusion that Russia is following the world trends, although at this stage it is not the country that forms them. In the future, to successfully apply the CFC legislation in the Russian Federation, it will be necessary to improve the existing norms , increase the efficiency of tax administration and improve the legal status of taxpayers.

Предметом исследования статьи являются финансово-правовые отношения между государством и его налоговыми резидентами, связанные с наличием у них в собственности долей и акций иностранных компаний, а также с возможностью осуществлять контроль над такими компаниями посредством иных юридических механизмов. В ходе исследования авторами рассмотрены основные мировые тенденции сфере развития законодательства о контролируемых иностранных компаниях, а также характеристики налоговых систем, которые могут способствовать введению указанных норм. Кроме того, установлено, что реализация международных многосторонних соглашений в сфере налогового контроля, таких как CRS MCAA и CBC MCAA, усиливает развитие антиофшорного регулирования, в том числе законодательства о контролируемых иностранных компаниях. Особое внимание уделено сравнительно-правовому анализу норм о контролируемых иностранных компаниях в 15 юрисдикциях, включая Российскую Федерацию, выявлению схожих и специфических норм права. В результате исследования авторы пришли к выводу, что Россия следует мировым тенденциям, хотя на данном этапе и не является страной, которая их формирует. В дальнейшем для успешного применения в Российской Федерации законодательства о КИК потребуется совершенствование действующих норм в целях повышения эффективности налогового администрирования и улучшения правового положения налогоплательщиков.

controlled foreign corporationCFCresidenttax transparencyCRSCRS MCAACBC MCAAoverseas assetstax liabilities

контролируемая иностранная компанияКИКрезидентналоговая прозрачностьактивы за рубежомналоговые обязательстваCRSCRS MCAACBC MCAA

This work was financially supported by Grant of the President of the Russian Federation No. НШ-2668-2020.6 “National-Cultural and Digital Trends in the Socio-Economic, Political and Legal Development of the Russian Federation in the 21st Century”.

Исследование выполнено при финансовой поддержке Гранта Президента Российской Федерации № НШ-2668-2020.6 «Национально-культурные и цифровые тенденции социально-экономического, политического и правового развития Российской Федерации в XXI веке».

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