Redomiciliation of Foreign Companies in the Russian Federation: Assessment of the Aggregate Financial Result

The paper attempts to assess the fiscal, investment, and monetary repatriation results of application legislation on redomicilation organizations registered in offshore states Russian special administrative regions. study was conducted context fundamental adjustment agreements avoidance double taxation concluded with foreign countries, which began summer 2020 behalf President Federation. In this regard, obtained are more promising than current. course study, comparative legal statistical methods were used, "reinvestment strategy" economic entities, is expressed reverse investment funds previously transferred accounts organizations, analyzed (In changes agreements). outcomes analysis show that direct an international company redomiciled Federation does not give a tangible fiscal result nothing tool increase attractiveness jurisdiction. However, volume mandatory investments accompanying procedure significant terms degree financial burden companies, should provide effect for budget system medium long term. Cash-repatriation redomiciliation will be equal amounts reinvested Russia from countries; it improvement by means displacement practices. author summarizes that, general, regulation indicates set goal increasing current revenues because but expects effect.