
	Taxes and Taxation Reference: Ivanets, Yu. L. Countering to the Withdrawal of Assets to Other States: Foreign Experience // Taxes and Taxation. 2011. № 11. P. 61-79. URL: https://en.nbpublish.com/library_read_article.php?id=58982 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. This article is unavailable for unregistered users. Click to login or register References 1. Budylin S.L. «Nalog na offshory»: zakonodatel'stvo SShA o kontroliruemykh inostrannykh kompa- 2. niyakh. // Zhurnal «Nalogi» №2, 2009. S. 25; 3. Voronova A.V. Zakonodatel'stvo o nalogooblozhenii kontroliruemykh kompaniy: zarubezhnyy opyt i 4. rossiyskie perspektivy. Zhurnal “Nalogi i Finansy”, №2. 2009 g.; 5. Egor Lysenko. Obosnovannost' nalogovoy vygody: «EZh-YuRIST», №42, oktyabr' 2009: http://www. 6. dpbiz.ru/articles.php?id=7; 7. Postanovlenie Plenuma VAS RF ot 12.10.2006 N 53 “Ob otsenke arbitrazhnymi sudami obosnovannosti 8. polucheniya nalogoplatel'shchikom nalogovoy vygody””Vestnik VAS RF”, N 12, dekabr', 2006; 9. Federal'nyy zakon ot 29.10.1998g. №164 «O valyutnom regulirovanii i valyutnom kontrole»: – FZ // 10. Sobr. zakonodatel'stva. – 2003. - №50. – St. 4859; 11. Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran: Uchebnik. Izdatel'sko-torgovaya korporatsiya 12. «Dashkov i Ko». Moskva, 2009 g.; 13. Abgabenordnung § 370 (1). Tekst Polozheniya dostupen na sayte: http://www.gesetze-im-internet.de/ 14. bundesrecht/ao_1977/gesamt.pdf; 15. Allen William T. Commentaries and cases on the law of business organization – 3rd ed. // Wolters Kluwer 16. 2009. C. 200; 17. Außensteuergesetz vom 8. September 1972 (BGBl. I S. 1713) § 7; 18. Reshenie BFH ot 20.10.1965, BStBl 1965 III 697; 19. Reshenie BFH ot 02.03.1966, BStBl 1966 III 509; 20. Reshenie BFH ot 17.07.1968, BStBl 1968 III 695; 21. Reshenie BFH ot 29.01.1975, BStBl 1975 II 553; 22. Reshenie BFH ot 16.01.1976, BStBl 1976 II 401; 23. Reshenie BFH ot 21.01.1976, DB 1976, 1462; 24. Jǘrgen Killius: German Law and Practice. Issue №38 (Germany) // Tax Haven Encyclopedia: Butterworths. 25. Germany. C. 15; 26. Marco Guiliani: Italy introduces new CFC legislation // World Tax Advisor: International Tax Developments. 27. February 2001; 28. Michael Lang, Hans-Jörgen Aigner, Ulrich Scheuerle, Marcus Stefaner: CFC Legislation, Tax Treaties and 29. EC Law // Kluwer Law International. London, 2004; 30. Stephen B. Rumball. United Kingdom Law and Practice. The issue №38.// Tax Haven Encyclopedia: 31. Butterworths. United Kingdom. C. 14; 32. UK Finance Act 1951, s. 482; 33. UK Finance Act 1984; 34. UK Taxes Act 1970, s. 478; 35. UK Taxes Act 1988, ss. 765-767; 36. UK Finance Act 2000 section 144; 37. 26 U.S.C. § 958.

Journals

Books

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