Legal Regulation of Redomiciliation: Current Trends and Foreign Experience

The paper examines the history of the emergence of the institution of redomiculation and its development, as well as the legal reasons for its formation. The author carries out a comparative analysis of the legal institution of redomiciliation in the Russian Federation, the Republic of Cyprus and the British Virgin Islands. The paper also elucidates the experience of Great Britain in preparing for the legalization of the institution of redomiculation. The author examines the current legal features of implementation of redomiciliation in the legal field of the Russian Federation in the modern political and legal reality, analyzes the legal benefits provided to redomiciled companies, highlight the experience of Russian companies in their application. The author describes practical difficulties and current trends in the implementation of the redomiciliation procedure in the Russian Federation, taking into account external sanctions pressure. The paper provides recommendations to support redomiciliation. Proposals are formulated to improve the redomiciliation procedure in the Russian Federation. The concept of the redomiciliation procedure is described with due regard to the analysis of the above-described features of this legal institution.

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