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Taxes and Taxation
Reference:
Dubovik, S. V.
Analysis of Global Experience on Taxation of Foreign Controlled Companies
// Taxes and Taxation.
2010. ¹ 11.
URL: https://en.nbpublish.com/library_read_article.php?id=57789
Dubovik, S. V. Analysis of Global Experience on Taxation of Foreign Controlled CompaniesAbstract: The article considers the issues of using the term ‘foreign controlled company’ in national tax legislation of various countries. This term stands for a company controlled by a resident. Existing regulatory restrictions are imposed not only for the purpose of taxation of those companies’ incomes but also for prevention from accumulation of profits in offshore zones. Keywords: tax, rules, control, profit, offshore, capital, USA, Great Britain, Kazakhstan, Russia.
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