18 марта 2020 г.

CFA Association Russia continued its live online events with the presentation by Maria Semenova, PhD, ACCA, an independent tax consultant, who focused on the changing tax regulations for controlled foreign corporations (CFCs) and some of the challenges this might present to potential investors.

The webinar took place on March 18 and was broadcast from CFA Russia’s office.

Tax regulations are shifting as we speak. Maria pointed out several key trends that are taking place in the field of taxation.

First, the OECD’s Base Erosion and Profit Shifting (BEPS) project is being actively implemented. The framework was set up to combat tax evasion by multinational companies back in 2013 and right now it’s in the active implementation phase.

Second, starting from 2019 the governments of countries, in which traditional offshores were set up, require the actual presence of foreign companies in the form of a certain number of employees, management, operational expenses all being in an offshore territory.

During the bulk of her presentation, Maria broke down a few actual cases involving Russian companies that took place over the past few years. In these cases, Maria told how and based on which legal grounds these Russian companies were obliged to pay additional taxes.

To learn more details and go through all the cases that were looked into during the presentation, watch a full recording of the webinar via this link. Consider joining CFA Russia to gain unlimited access to all our previous videos.

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