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Taxes and Taxation
Reference:

Ivanets, Yu. L. Countering to the Withdrawal of Assets to Other States: Foreign Experience

Abstract: This article studies foreign experience in countering to the withdrawal of assets to other states and accumulating them on controlled foreign structures. In particular, the article provides a detailed analysis of legal acts about controlled foreign companies in the USA, Great Britain, Germany and Italy. It is concluded that it would be useful to introduce a law regarding controlled foreign companies in Russia as well.

Keywords:

assets, withdrawal, foreign, illegal, low tax, offshore, controlled foreign companies.

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