Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana A. Loginova
Author-Email: tloginova@nifi.ru
Author-Workplace-Name: Financial Research Institute, Russia
Title: The ways of Tax Optimization of Holding Companies
Abstract: At present time governments of many countries have intensified the work of complex instruments, that will prevent national companies from application of the tax optimization schemes, which help companies to minimize their tax liabilities on legal bases and in some cases to avoid tax payments at all. Some schemes of tax optimization, which are realized by foreign companies, as well as by companies working on the territory of Russian Federation, are presented in this article.
Classification-JEL:
Keywords: tax optimization, hybrid financial instrument (loan), tax planning, base erosion and profit shifting
Journal: Finansovyj žhurnal — Financial Journal
Pages: 33-41
Issue: 2
Year: 2015
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/2/statyi_2015_2/04_loginova.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150204:p:33-41