Template-Type: ReDIF-Paper 1.0
Author-Name:Milogolov Nikolai  
Author-Name-First: Nikolai 
Author-Name-Last:Milogolov 
Author-Workplace-Name: Gaidar Institute for Economic Policy 
Title: INTERNATIIONAL TAX RULES IN RUSSIA: CONCEPTUAL FINDINGS in the light of BEPS OECD/G20 PROJECT and GLOBAL E-COMMERCE DEVELOPMENTS
Abstract: In this paper author compares Russian international tax rules with international “best practice” (incorporated in BEPS deliverables and other OECD and academic reports) with the aim of finding out ways of their improving and development. Main findings include: high level of uncertainty due to existence of distance in applying and interpretation typical international tax concepts (including permanent establishment, VAT place of supply and e-commerce related rules, beneficial owner, transfer pricing and others) between Russia and developed states. Second, some indicators of base erosion were estimated and they showed existence of BEPS behavior in Russia. Third, Russian treaty policy based on concluding OECD-Model treaties and participating in BEPS and implementing new complex anti-abuse rules and recommendations (such as LOB, PPT, CbC, for example) in combination with current court and fiscal practice can harm investment climate and lead to defeat in tax competition game in favor of more developed states
Classification-JEL: F23; F62; H25; H26
Keywords:  base erosion, profit shifting, distortion of competition, multinational corporations, tax competition, developing country, transitional country, tax policy, transfer pricing, permanent establishment, VAT, e-commerce, OECD, BEPS
Creation-Date: 2018
Revision-Date:2018
Length: 24 pages
File-URL: https://www.iep.ru/files/RePEc/gai/wpaper/wpaper-2018-328.pdf
File-Format: application/pdf
File-Function: Revised version, 2018
Handle: RePEc:gai:wpaper:wpaper-2018-328