Податково-правовий статус юридичних осіб-учасників офшорної діяльності

Abstract

For basis of this article the study of concept of status of resident of country of registration was accepted, which is a main condition for the receipt of tax and other privileges, given one or another favorable jurisdiction. In this connection, by an author were studied basic, known in a tax right, going near determination of status of resident or nonresident of company on territory of country of registration.