{"id":2048,"date":"2024-06-12T16:00:26","date_gmt":"2024-06-12T13:00:26","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=2048"},"modified":"2024-06-12T16:01:18","modified_gmt":"2024-06-12T13:01:18","slug":"legal-nature-and-current-problems-of-the-mechanism","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/legal-nature-and-current-problems-of-the-mechanism.html","title":{"rendered":"LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF FOREIGN COMPANIES TO SPECIAL ADMINISTRATIVE REGIONS (SAR)"},"content":{"rendered":"<h1>LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF FOREIGN COMPANIES TO SPECIAL ADMINISTRATIVE REGIONS (SAR)<\/h1>\r\n<div class=\"doi-text\">\r\n<p><strong>\u2116 4 (191) 2024<\/strong><\/p>\r\n<p><strong>DOI 10.46320\/2073-4506-2024-4-191-197-199<\/strong><\/p>\r\n<p><strong>Pages 197-199<\/strong><\/p>\r\n<p><strong>CHERKASOV Artem Yurjevich<\/strong> <br \/>\r\npostgraduate student of the 2nd course of the G. V. Plekhanov Russian University of Economics<\/p>\r\n<p><strong>LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF FOREIGN COMPANIES TO SPECIAL ADMINISTRATIVE REGIONS (SAR)<\/strong><\/p>\r\n<p>Under conditions of sanctions pressure, one of the main tasks of state management and control is the legal protection of national groups of companies and the creation of favorable conditions for their functioning within the country. In addition, it becomes necessary to ensure the socio-economic development of the country. All this makes it possible to achieve the main goals of the SAR: the return of capital from abroad, including to increase the tax base, the creation of barriers to interference in the assets of companies by foreign countries, the formation of an optimal level of taxation for redomiciled companies, the development of the least developed parts of the country. Due to the fact that the legislation on SAR appeared relatively recently, a deeper study of the nature of its occurrence and identification of current problems of the formed mechanism becomes relevant.<\/p>\r\n<p><strong>Keywords:<\/strong> special administrative regions, international company, international holding company, \u00absuper benefits\u00bb, taxation.<\/p>\r\n<hr>\r\n<p><strong>\u2116 4 (191) 2024<\/strong><\/p>\r\n<p><strong>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 197-199<\/strong><\/p>\r\n<p><strong>\u0427\u0415\u0420\u041a\u0410\u0421\u041e\u0412 \u0410\u0440\u0442\u0435\u043c \u042e\u0440\u044c\u0435\u0432\u0438\u0447<\/strong> <br \/>\r\n\u0430\u0441\u043f\u0438\u0440\u0430\u043d\u0442 2 \u043a\u0443\u0440\u0441\u0430 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0433\u043e \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u0438\u043c\u0435\u043d\u0438 \u0413. \u0412. \u041f\u043b\u0435\u0445\u0430\u043d\u043e\u0432\u0430<\/p>\r\n<p><strong>\u041f\u0420\u0410\u0412\u041e\u0412\u0410\u042f \u041f\u0420\u0418\u0420\u041e\u0414\u0410 \u0418 \u0410\u041a\u0422\u0423\u0410\u041b\u042c\u041d\u042b\u0415 \u041f\u0420\u041e\u0411\u041b\u0415\u041c\u042b \u041c\u0415\u0425\u0410\u041d\u0418\u0417\u041c\u0410 \u0420\u0415\u0414\u041e\u041c\u0418\u0426\u0418\u041b\u042f\u0426\u0418\u0418 \u0418\u041d\u041e\u0421\u0422\u0420\u0410\u041d\u041d\u042b\u0425 \u041a\u041e\u041c\u041f\u0410\u041d\u0418\u0419 \u0412 \u0421\u041f\u0415\u0426\u0418\u0410\u041b\u042c\u041d\u042b\u0415 \u0410\u0414\u041c\u0418\u041d\u0418\u0421\u0422\u0420\u0410\u0422\u0418\u0412\u041d\u042b\u0415 \u0420\u0410\u0419\u041e\u041d\u042b (\u0421\u0410\u0420)<\/strong><\/p>\r\n<p>\u0412 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0441\u0430\u043d\u043a\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e 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\u0431\u043e\u043b\u0435\u0435 \u0433\u043b\u0443\u0431\u043e\u043a\u043e\u0435 \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u0440\u043e\u0434\u044b \u0435\u0433\u043e \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u0438\u044f \u0438 \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0442\u0435\u043a\u0443\u0449\u0438\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u0441\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0430.<\/p>\r\n<p><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0440\u0430\u0439\u043e\u043d\u044b, \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0430\u044f 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428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> &nbsp;859&nbsp;\u0412\u0421\u0415\u0413\u041e, &nbsp;1&nbsp;\u0421\u0415\u0413\u041e\u0414\u041d\u042f<\/p><div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF FOREIGN COMPANIES TO SPECIAL ADMINISTRATIVE REGIONS (SAR) \u2116 4 (191) 2024 DOI 10.46320\/2073-4506-2024-4-191-197-199 Pages 197-199 CHERKASOV Artem Yurjevich postgraduate student of the 2nd course of the G. V. Plekhanov Russian University of Economics LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF &#8230; <a title=\"LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF FOREIGN COMPANIES TO SPECIAL ADMINISTRATIVE REGIONS (SAR)\" class=\"read-more\" href=\"https:\/\/eurasialaw-journal.ru\/en\/legal-nature-and-current-problems-of-the-mechanism.html\" aria-label=\"More on LEGAL NATURE AND CURRENT PROBLEMS OF THE MECHANISM FOR REDOMICILIATION OF FOREIGN COMPANIES TO SPECIAL ADMINISTRATIVE REGIONS (SAR)\">Read more<\/a><div class=\"pvc_clear\"><\/div><p class=\"pvc_stats all \" data-element-id=\"2048\" style=\"\"><i class=\"pvc-stats-icon large\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> &nbsp;859&nbsp;\u0412\u0421\u0415\u0413\u041e, &nbsp;1&nbsp;\u0421\u0415\u0413\u041e\u0414\u041d\u042f<\/p><div class=\"pvc_clear\"><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,20],"tags":[],"translation":{"provider":"WPGlobus","version":"2.8.11","language":"en","enabled_languages":["ru","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/posts\/2048"}],"collection":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/comments?post=2048"}],"version-history":[{"count":0,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/posts\/2048\/revisions"}],"wp:attachment":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/media?parent=2048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/categories?post=2048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/tags?post=2048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}