Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations

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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Bibliographic Details
Main Author: Castelyn, Donovan
Format: Journal Article
Published: 2020
Online Access:http://hdl.handle.net/20.500.11937/80808

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