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Features of the application of the concept of the actual right to income in the Russian tax legislation

Особенности применения концепции фактического права на доход в российском налоговом законодательстве

Milogolov, Nikolay (Милоголов, Николай) (), Zakharenkova, Elena (Захаренкова, Елена) () and Azamat Berberov ()
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Milogolov, Nikolay (Милоголов, Николай): The Russian Presidential Academy of National Economy and Public Administration
Zakharenkova, Elena (Захаренкова, Елена): The Russian Presidential Academy of National Economy and Public Administration

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

Abstract: The paper deals with revealing the trends of development and streamlining of the beneficial owner concept in Russian tax law and in the context of tax treaties. We propose several measures related to lowering administrative burden on taxpayers and increasing the level of legal certainty in relation to criteria of defining the person who is considered to be beneficial owner of the income.

Pages: 33 pages
Date: 2020-03
New Economics Papers: this item is included in nep-gen
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