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Taxes and Taxation
Reference:

Grigoriev, A. S. Avoidance of Double Taxation When Paying Russian Federation Taxes by Foreign Law Entities

Abstract: The article is devoted to the analysis of approaches to defi ning criteria for residency of physical entities and organizations for the purposes of taxation. The author of the article describes peculiarities of avoidance of double taxation with regard to foreign law entities.


Keywords:

studies of law, resident, representative establishment, taxation, setoff, entity, obligation, international, foreign, taxpayer.


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This article written in Russian. You can find original text of the article here .
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