Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations
This article assesses the effectiveness of Russia’s recently introduced controlled foreign company (‘CFC’) rules against the recommendations for the Design of Effective Controlled Foreign Company Rules as prescribed by the Organisation for Economic Co-operation and Development (‘OECD’). This arti...
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| Format: | Journal Article |
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2020
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| Online Access: | http://hdl.handle.net/20.500.11937/80808 |
| Summary: | This article assesses the effectiveness of Russia’s recently introduced controlled
foreign company (‘CFC’) rules against the recommendations for the Design of
Effective Controlled Foreign Company Rules as prescribed by the Organisation
for Economic Co-operation and Development (‘OECD’). This article, through the
lens of comparative analysis, endeavours to respond to the question of whether
the Russian CFC rules are effective given their current construction. The article
responds affirmatively to the research question and notes that the CFC rules are
broadly effective given Russia’s political and economic directives although not
beyond reproach. |
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