Transformation of the Legal Regulation of Redomiciliation and Its Impact on the Status of an International Company

The Russian Federation is concentrating its efforts on strengthening its economic sovereignty and increasing the country's attractiveness for foreign business. In August 2020, the Russian Federation began to adjust the agreements on the avoidance of double taxation concluded with foreign states. The change in tax agreements is related to the legal institution of redomiciliation of foreign companies to Russian jurisdiction (to special administrative regions on the Oktyabrsky and Russky Islands). The new provisions of the agreements on the avoidance of double taxation, together with the redomiciliation procedure, as well as the previously created mechanism for voluntary declaration of accounts and assets, have the potential to take the fight against offshorization of the domestic economy to a new level. Until now, the Russian financial and legal doctrine and legislation have not sufficiently accepted the new institution – redomiciliation and have not developed sufficient mechanisms of legal regulation. The paper examines the concept of an international company and the sources of its legal regulation, the specifics of creating and liquidating an international company in accordance with Russian law, defining the personal law of a company, as well as issues of liability of an international company for its obligations. An assessment of the fiscal, tax and political situation in the country is made. The systemic problems of redomiciliation are identified, consisting, in particular, in the limited scope of application of this procedure, and ways to solve them are proposed. As a result, the need for an integrated approach to improving the redomiciliation procedure in order to obtain a positive economic effect is stated. It has been established that the current procedure for determining the minimum amount of mandatory investments hinders the expansion of the practice of redomiciliation of foreign organizations to the Russian jurisdiction: the lack of differentiation of the amount of investments leads to a disproportion (inequality) of their legal status. As a result, the redomiciliation procedure in the Russian Federation looks more attractive for larger companies than for smaller ones (which reduces the interest of the latter in using it). A number of conclusions have been made on improving Russian legislation in the field of redomiciliation.

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