Analysis of Actual Judicial Decisions of the EU Countries, Latin America and Other Countries of the World in the Framework of International Tax Agreements

Анализ актуальных судебных решений стран ЕС, Латинской Америки и иных стран мира в рамках международных налоговых соглашений

Kornienko, Natalia (Корниенко, Наталья) (), Minina, Elena (Минина, Елена) (), Korolev, Georgy (Королев, Георгий) (), Pushkareva, Nataliya (Пушкарева, Наталья) () and Mitrofanova, Ekaterina (Митрофанова, Екатерина) ()
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Kornienko, Natalia (Корниенко, Наталья): Russian Presidential Academy of National Economy and Public Administration (RANEPA), Gaidar Institute for Economic Policy
Minina, Elena (Минина, Елена): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Korolev, Georgy (Королев, Георгий): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Pushkareva, Nataliya (Пушкарева, Наталья): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Mitrofanova, Ekaterina (Митрофанова, Екатерина): Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: There are a number of objective reasons contributing to the growth of the importance of international tax treaties both in the world in general and for Russian Federation in particular: globalization, liberalization of foreign economic activity legislation in different countries; proclaiming freedom of movement of capital, goods, services and labor within the Eurasian Economic Union; OECD work on Action Plan on combating tax base erosion and profits shifting (BEPS) in implementation of which the Russian Federation takes an active part. In addition to the above, the Main directions of the tax policy of the Russian Federation for year 2016 and for the planning period of years 2017 and 2018 also contain development of measures aimed at solving problems of eliminating double "non-taxation" in the framework of BEPS Action Plan as well as, for example, clarification of a number of issues, in particular - taxation of corporate borrowing. The presented work contains analysis of actual court decisions in different countries of the world regarding application of the international tax treaties. This work is of the greatest interest due to the fact that a significant part of the judgments are decisions dated years 2015-2017 selected based on their relevance to the Russian Federation. Other decisions are not so relevant for Russia today, but will be relevant in the future, for example, judicial decisions on taxation of compensation payments to executives and top managers of companies such as the "golden handshake". The list of countries for which relevant judicial decisions are presented is not limited to the EU countries but also includes countries of Latin America and other countries such as Australia and India. The work also presents judicial decisions of the supranational body of the EU - the Court of Justice of the European Union.

Pages: 56 pages
Date: 2018-03
New Economics Papers: this item is included in nep-cis and nep-tra
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