The term "repatriation" is widely used in the field of politics and business. What does this concept mean? Consider this in an article. 
Terminology
What is repatriation? This is the return of someone or something from abroad to their homeland. For example, citizens who live abroad, for some reason, decide to come back to the country where they were born and raised. This is usually how people return to their ethnic homeland. In international practice, the right to repatriation has been fixed in Geneva Convention from 1949. At its adoption, issues of the return of citizens to their homeland in peacetime were considered, as opposed to the movement of citizens from country to country during the period of hostilities. In addition, there is the concept of "repatriation of revenue." In this case, the money that a person has earned abroad is sent to his homeland. The term may be associated with areas of art and culture. In this case, those or other values that are abroad are sent to the state of their historical origin.
Return of citizens
Civil repatriation is a procedure that has its own specifics depending on the regulatory framework of a country serving as a homeland for people. In a number of states, government interaction with immigrants has its own national characteristics. For example, in some countries, citizens who have returned to their homeland are entitled to temporary residence. The norms of other states provide for citizenship by these people. In the world there are countries in which the proportion of returnees is quite high. In Israel, in particular, one fifth of the total population is immigrants. In some countries, special attention is being paid to the problem of the return of citizens to their homeland. Among them, in particular, include Russia, Armenia, Hungary, Germany, Greece and others. Migrants here are guaranteed a lot of civil rights. According to experts, repatriation is a very positive development. This opinion is primarily due to the fact that upon the return of citizens to their homeland, labor and demographic resources are replenished. Based on this point of view, repatriation is a great good for the state.
Return of capital
There are several opinions on what repatriation of profit is. According to a number of experts, this procedure is a conscious attempt by the state to return capital that was exported outside its borders in an illegal way. Considering the concept from this point of view, you can see in it an element of national financial and credit regulation. Control over repatriation allows the government and the Central Bank to curb inflation and stabilize the country's own currency. In addition, due to the management of cash flows, the proper quality of economic financial settlements is ensured. Some countries export capital, an essential element of which repatriation of currency is. This allows governments to increase their exchange rates and balance of payments.
State objectives
Any international movement of financial resources, including the repatriation of foreign exchange earnings, acts as one of the instruments of the national strategy, in accordance with which the economy is developing. It was said above that there are states importing money.As a rule, their policy depends on the real situation in the economic sphere. In the case of normal, stable development, the state relaxes restrictions on the export and import of financial resources.
However, with the onset of the crisis, the financial turnover may become strictly limited. This, in particular, relates to the repatriation of the currency invested in the economy of such states. Regulation of the movement of finances can be carried out in the interests of existing national monopolies, as well as for adjusting economic macro indicators. The law on repatriation in a particular state may provide additional guarantees for cross-border movement of money, insurance coverage of foreign finances in case of political risks.
Repatriation Tax
It may be provided for in individual states and apply to non-residents. Tax collection is carried out directly from the source during the actual withdrawal of finances abroad. Payments are made by an entity transferring dividends, royalties, interest and other income to a non-resident. Typically, such fees apply to passive income. The norms of a number of states provide for special tax deductions in case of paying a repatriation fee. For example, if an entity conducts business abroad, transfers the necessary amounts to the treasury, then it has the opportunity to receive compensation when transferring funds to the budget of its country or to pay a smaller amount. 
Rate
It must be said that in the world practice no uniform universal rules have been adopted regarding the tax rate and regulation of the payment of fees. In addition, within each state, a fairly complex system for calculating such amounts to the treasury can operate. In some EU countries, for example, a tax rate of 10% or more.
Subtleties of calculations
The repatriation of capital directly concerns residents of Russia who carry out foreign trade activities. They are subject to the norms according to which an obligation is established to ensure receipt of money from foreign entities for services and goods in authorized banking organizations. In addition, residents ’finances should be returned to Russia if an advance payment was transferred to a foreign partner, but he did not deliver services or goods belonging to him to the Russian Federation. As an exception to the rules (when there is no need to make any returns to the homeland), there are cases in which interaction with foreign partners is based on the implementation of certain types of credit (debt) obligations.