Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations

    80847.pdf (324.9Kb)
    Access Status
    Open access
    Authors
    Castelyn, Donovan
    Date
    2020
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Castelyn, D. 2020. Russia’s Controlled Foreign Company Rules – A Discussion of Effectiveness in Light of the OECD’s Recommendations. Curtin Law and Taxation Review. V (2019): pp. 89-104.
    Source Title
    Curtin Law and Taxation Review
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/80808
    Collection
    • Curtin Research Publications
    Abstract

    This article assesses the effectiveness of Russia’s recently introduced controlled foreign company (‘CFC’) rules against the recommendations for the Design of Effective Controlled Foreign Company Rules as prescribed by the Organisation for Economic Co-operation and Development (‘OECD’). This article, through the lens of comparative analysis, endeavours to respond to the question of whether the Russian CFC rules are effective given their current construction. The article responds affirmatively to the research question and notes that the CFC rules are broadly effective given Russia’s political and economic directives although not beyond reproach.

    Related items

    Showing items related by title, author, creator and subject.

    • Evaluation and optimization of frequent, closed and maximal association rule based classification.
      Shaharanee, I.; Hadzic, Fedja (2014)
      Real world applications of association rule mining have well-known problems of discovering a large number of rules, many of which are not interesting or useful for the application at hand. The algorithms for closed and ...
    • A proposal to reform income anti-tax-deferral regimes
      Pinto, Dale (2009)
      This paper argues that despite the existence of CFC rules, their scope and effectiveness is limited and these limitations are likely to be further exacerbated by business that is conducted over electronic networks, like ...
    • Quality and interestingness of association rules derived from data mining of relational and semi-structured data
      Mohd Shaharanee, Izwan Nizal (2012)
      Deriving useful and interesting rules from a data mining system are essential and important tasks. Problems such as the discovery of random and coincidental patterns or patterns with no significant values, and the generation ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.