
	Taxes and Taxation Reference: Gidirim, V. A. Corporate ‘Residence’ Taxation in International Tax Law // Taxes and Taxation. 2013. № 2. P. 100-120. URL: https://en.nbpublish.com/library_read_article.php?id=62386 Gidirim, V. A. Corporate ‘Residence’ Taxation in International Tax Law Abstract: It is the first time in Russian theory of taxation and taxation law that someone provides a detailed description of a modern theory of residence used in developed tax systems of Western countries. We do not have such a conception in Russian taxation law, this is quite a gap in tax regulation of economic activities and provides numerous opportunities to avoid paying taxes. The Ministry of Finances of the Russian Federation has declared about the need in implementing this concept in the Tax Code of the Russian Federation as the ‘Fundamental Objectives of Taxation Policy in 2013 -2015’. In this regard, the article is of great interest for all who are interested in modern problems of international taxation policy. The author of the article analyzes not only conceptual grounds of tax residency of legal entities, but also summarizes judicial practice of different countries practicing this system of taxation. The author also provides critical commentary about adequacy of this conception in modern high-tech international economy and the epoch of e-commerce. Keywords: taxes and taxation, residency, taxes, OECD commentary, management and control, tax administration, location, dual taxation, efficient management, avoidance of dual taxation. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Kirt Butler. Michigan State University. Multinational Finance. 2d Ed. 2. Robert Couzin, Corporate residence and international taxation, IBFD, 2002 3. Collett, Matthew “Developing a New Test for Fiscal Residence for Companies” [2003] 26(3) University of New South Wales Law Journal 4. Commentary to OECD Model Convention (2010). 5. IBFD International Tax Glossary, 6th Ed. 2009 6. Ned Shelton, “Interpretation and application of double tax treaties”, Tottel Publishing, reprinted 2007 7. Rutsel Silvestre J. Martha “The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction”. Deventer - Boston, 1989 8. Kohl, Uta “The Horror-Scope for the Taxation Office: The Internet and its Impact on 'Residence” [1998] (1998) 21(2) University of New South Wales Law Journal 9. “Zur Frage der Steuerpflicht”. Georg von Schanz. Finanzarchiv, 9. Jahrg., H. 2, Mohr Siebeck GmbH & Co. KG 1892 10.

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Gidirim, V. A. Corporate ‘Residence’ Taxation in International Tax Law