The new Russian controlled foreign company regime: review and comparison with the Australian regime

Nolan Cormac Sharkey; Evgeny Guglyuvatyy

doi:10.59403/yjs663

The new Russian controlled foreign company regime: review and comparison with the Australian regime

Nolan Cormac Sharkey
, Evgeny Guglyuvatyy

Research output: Contribution to journal › Article › Research › peer-review

Abstract

Russia has recently introduced a controlled foreign company (CFC) regime. This article reviews the core features of the Russian CFC regime and provides a comparison with the Australian regime. This comparison helps in assessing the strengths and weaknesses of the new Russian CFC rules compared to the older Australian rules.

Original language	English
Pages (from-to)	661-668
Number of pages	8
Journal	Bulletin for International Taxation
Volume	70
Issue number	11
DOIs	https://doi.org/10.59403/yjs663
Publication status	Published - 30 Sept 2016
Externally published	Yes

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title = "The new Russian controlled foreign company regime: review and comparison with the Australian regime",

abstract = "Russia has recently introduced a controlled foreign company (CFC) regime. This article reviews the core features of the Russian CFC regime and provides a comparison with the Australian regime. This comparison helps in assessing the strengths and weaknesses of the new Russian CFC rules compared to the older Australian rules.",

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The new Russian controlled foreign company regime: review and comparison with the Australian regime

Abstract

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