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<p>The development of the digital economy is closely connected with the issues of tax residency, and is accompanied by economic and legal metamorphoses. These issues are becoming increasingly relevant both for the whole world and for the Russian Federation. This study aims to assess the current state, as well as problems and prospects in matters of tax residency in the context of the digital economy. The results of the study give grounds to say that the existing tax rates for entities with non-resident status in the Russian Federation do not create competitive advantages for the country over other jurisdictions.</p>

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Issues of Changing Tax Residency in the Context of the Digital Economy

  • 期刊论文

  • 发表日期：

    2026年4月11日

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  • Yulia Kosenkova,
  • Marija Troyanskaya,
  • Aleksandra Zakharova,
  • Maria Konovalova

摘要

The development of the digital economy is closely connected with the issues of tax residency, and is accompanied by economic and legal metamorphoses. These issues are becoming increasingly relevant both for the whole world and for the Russian Federation. This study aims to assess the current state, as well as problems and prospects in matters of tax residency in the context of the digital economy. The results of the study give grounds to say that the existing tax rates for entities with non-resident status in the Russian Federation do not create competitive advantages for the country over other jurisdictions.