. Forms of organization of international joint ventures, which are «transparent for taxation»

Abstract: The article is devoted to specific features of participation by the Russian companies in the various forms of joint ventures abroad, and the issues of taxation of income from such ventures. In particular, the author comes to a conclusion that the income of the Russian organization from the participation in the foreign LLP cannot be regarded as dividends for the purpose of taxation in Russia, and offers amendments into the Tax Code of the Russian Federation. Keywords: joint venture, income, taxation, partnership, tax agreements, dividends, Tax Code.