Template-Type: ReDIF-Article 1.0
Author-Name:Lyudmila Anisimova
Author-Name-First: Lyudmila                                                                          
Author-Name-Last: Anisimova
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:  AN OVERVIEW OF NORMATIVE DOCUMENTS ON TAXATION ISSUES FOR MARCH-APRIL 2014
Abstract: The most noteworthy developments over the period under consideration, against the backdrop of ever growing economic sanctions being imposed by the West and the resulting capital outlow from Russia, are the assertion, by Russian authorities, of lack of any intention on their part to further increase the tax burden, as well as the measures suggested by the RF Ministry of Finance for the purpose of further de-off shoriza?? on of Russia’s economy, as well as measures designed to increase the economic responsibility of Russian organizations acting as tax agents responsible for proper transfer of dividends and interest due to foreign investors on the basis of tax exemption mechanism in those instances when the said foreign investors are not iden?? fi ed in accordance with Russian legislation as genuine beneficiaries (owners) of such incomes.
Classification-JEL: E62, E65, H21, H32
Keywords: Normative Documents, Taxation Issues
Journal: Russian Economic Developments
Year: 2014 
Issue: 5
Month: ̀ay 
Pages: 51-58
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/323Anisimova.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:323