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...
| Main Author: | |
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| Format: | Journal Article |
| Published: |
2020
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| Online Access: | http://hdl.handle.net/20.500.11937/80808 |
| _version_ | 1848764275274809344 |
|---|---|
| author | Castelyn, Donovan |
| author_facet | Castelyn, Donovan |
| author_sort | Castelyn, Donovan |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T11:16:46Z |
| format | Journal Article |
| id | curtin-20.500.11937-80808 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:16:46Z |
| publishDate | 2020 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-808082020-09-30T08:14:31Z Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations Castelyn, Donovan 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. 2020 Journal Article http://hdl.handle.net/20.500.11937/80808 fulltext |
| spellingShingle | Castelyn, Donovan Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations |
| title | Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations |
| title_full | Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations |
| title_fullStr | Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations |
| title_full_unstemmed | Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations |
| title_short | Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations |
| title_sort | russia’s controlled foreign company rules – a discussion of effectiveness in light of the oecd’s recommendations |
| url | http://hdl.handle.net/20.500.11937/80808 |