haku: @author Harrison, S. / yhteensä: 2
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| Tekijä: | Harrison, S. |
| Otsikko: | Two special tax regimes: An opportunity for foreign investors ? |
| Lehti: | European Taxation
1996 : OCT, VOL. 36:10, p. 332-334 |
| Asiasana: | FOREIGN INVESTMENT TAXATION RUSSIA COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | Recently, a high-profile foreign company withdrew from Russia partly because the government reneged on an agreement to grant the company certain tax incentives. The example serves to illustrate the volatility of the political and the tax situation in Russia. Investors are thus lead to search for ways to greater stability and certainty. Maybe one solution would be routing investments through a region of the Russian Federation which offers favourable treatment to foreign companies willing to invest there. The special investment and tax regimes in the autonomous republics of Tatarstan and Ingushetia have attracted particular attention. The article examines the nature of these regimes and considers the advantages for foreign investors. |
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