Source: http://en.nbpublish.com/engttm/rubrics_2168.html
Timestamp: 2018-05-25 22:39:07
Document Index: 608775692

Matched Legal Cases: ['art 1', 'EWCA ', 'EWCA ', 'Art. 2', 'EWCA ', 'Art. 3', 'Art. 23', 'Art. 3', 'art. 3', 'UKHL ', 'EWCA ', 'Art. 3', 'Art. 3', 'Art. 32', 'arta 2013', 'arta 2015', 'art=2456', 'arta 2013']

Рус	 Eng During last 365 days Approved articles: 1918, Articles in work: 295, Declined articles: 813
Articles of the rubric «Международное налоговое право»
Egorova O.Ya., Milogolov N.S. — Tax Residency of Individuals and Legal Entities: International Experience and the Concept's Development Options in Russia (№11, 2016)
Balakina Z.V. — International Tax Concept of the Beneficial Owner of Income and the Right to Use and Dispose Income (№11, 2016)
Balakina Z.V. — Legal Problems of Defining the Scope of the Concept of 'Beneficial Owner of Income': When the Concept is Applied to Cases Unspecified by Tax Treaties (№2, 2016)
Gidirim V.A. — Interpretation of International Tax Treaties in International Practice (№2, 2016)
Balakina Z.V. — Legal Problems of the Co-Relation Between the International Tax Concept of 'Beneficial Owner of Income' and Principles of 'Economic Substance' and 'Substantive Business Activity' When Applying the Double Tax Avoidance Conventions (№12, 2015)
Golev A.V. — Topical Issues of Reforming the Fiscal Policy of the European Union (№12, 2015)
Izvekov S.S. — Developing Taxation Matters of Cross-Border Bankruptcy Within the Territory of the BRICS Countries (№1, 2016)
Milogolov N.S. — Agent Representation of the Permanent Establishment: Problems and Prospects (№10, 2015)
Aguzarova L.A., Morgoeva A.Kh. — Tax Residence of Legal Entities: the Role and Importance in the Procedure of Deoffshorization of the Russian Economy (№8, 2015)
Leonova O.A. — Some Aspects of Direct Taxation in the EU: Legal Regulation of Taxation During Withdrawal of Parties (№6, 2015)
Ermoshina T.V., Ezhova Yu.A. — On international treaties between Russia and other states aimed at avoiding double taxation (№5, 2015)
Mikhaleva M.O. — Performance of obligations of a tax agent in transfrontier situations (№4, 2015)
Egorova O.Ya., Milogolov N.S.. Tax Residency of Individuals and Legal Entities: International Experience and the Concept's Development Options in Russia // Taxes and Taxation. – 2016. – № 11. – P. 885-895. DOI: 10.7256/1812-8688.2016.11.21012.
rubric Международное налоговое право
DOI: 10.7256/1812-8688.2016.11.21012
Review: The rules for defining the residency determines the scope of the tax jurisdiction of a state and fiscal conditions for foreign and domestic investors and companies. In their research the authors provide an analytical review of foreign states' approaches to defining the residency of individuals and legal entities and danalyze the concept of residency in terms of international tax policy. The authors also make recommendations regarding development the residency concept in the Russian Federation. They study the connection between rules for defining the tax residency, CFC rules, and non-residents' income taxation system in terms of OECD double taxation avoidance, and Russian tax legislation in part of approaches to the definition of residency. The authors make several important conclusions, for example, that developed countries tend to choose the territorial taxation system. The other conclusion is that due to the international tendency towards automatic information exchange between countries, it is advantageous to avoid the status of Russia's residents even though tax rates are rather low in Russia for individuals who are potential residents of countries with lower individual tax rates or no tax rates at all (such as Saudi Arabia or particular offshore jurisdictions) or countries where CFC rules do not apply.
Keywords: deoffshorization, tax competition, global tax system, territorial tax system, tax policy, tax residency, CFC, DTT, OECD Model Convention, PIT
OECD (2015), Addressing the Tax Challenges of the Digital Economy, Action 1-2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. 288 p. http://dx.doi.org/10.1787/9789264241046-en
Milogolov N.S., Pinskaya M.R. Pravila nalogooblozheniya kontroliruemykh inostrannykh kompaniy: sravnitel'nyy analiz. Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. № 4 (22), 2014. S. 36-46
Pis'mo FNS Rossii ot 29.01.2016 g. № OA-4-17/1265@
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave. Nalogi i nalogooblozhenie. № 2, 2013. C. 123-170
Voget, Johannes. Headquarter Relocations and International Taxation. Journal of Public, Economics, Vol. 95 (October), 2011. Pp. 1067–81
Diamond, Peter, and James A. Mirrlees. Optimal Taxation and Public Production I: Production Efficiency. American Economic Review, Vol. 61 (March), 1971. Pp. 8–27
Musgrave, Peggy B. United States Taxation of Foreign Investment Income: Issues and Arguments. International Tax Program (Cambridge, Massachusetts: Law School of Harvard University), 1969. 564 p.
Article 1 (4) of the United States model income tax convention of November 15, 2006 convention between the government of the United States of America and the government of ------- for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. 43 p. URL: https://www.irs.gov/pub/irs-trty/model006.pdf
OECD (2014), Action Plan on Base Erosion and Profit Shifting (Russian version), OECD Publishing. 56 p. http://dx.doi.org/10.1787/9789264207837-ru
T. J. Atwood, G. Ryan Huston, Dana Wallace. Are worldwide tax systems disadvantageous for resident firms compared with territorial tax systems? May, 2013. 43 p.
K. Holmes International Tax Policy and Double Tax Treaties. Second Revised Edition. IBFD. 2014; OECD Model Convention on Income and Capital. Condensed Version of July 2010. 432 p.
Philip Dittmer. A Global Perspective on Territorial Taxation. Tax foundation. August 10, 2012. 28 p.
OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010. 466 p.
T. Matheson, V. Perry, Ch. Veung WP/13/205 IMF Working Paper Fiscal Affairs Department Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries. October, 2013. 25 p.
Stat'ya 26 (vnutrenniy rynok), 49 to 55 (ustanovlenie) and 56 to 62 (uslugi) Dogovora o funktsionirovanii Evropeyskogo Soyuza (Treaty on the Functioning of the European Union (TFEU)). 326 p. URL: http://www.europarl.europa.eu/atyourservice/en/displayFtu.html?ftuId=FTU_3.1.4.html
State Trading Corporation v. Commercial Tax Officer (1963) 2 SCJ 605 (India). 61 p.
Pis'mo FNS Rossii ot 16.01.2015 g. № OA-3-17/87@
Federal'nyy zakon Rossiyskoy Federatsii ot 24 noyabrya 2014 goda № 376-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu nalogovogo kodeksa Rossiyskoy Federatsii (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)». 24 c.
Proekt federal'nogo zakona «O vnesenii izmeneniy v stat'yu 269 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii v chasti opredeleniya ponyatiya kontroliruemoy zadolzhennosti». Vnosyat deputaty Gosudarstvennoy Dumy G.Ya. Khor, A.M. Makarov
Kotlyarov M.A., Rykova I.N. Protivodeystvie perenosu nalogovoy bazy v nizkonalogovye yurisdiktsii: opyt OESR i prioritety dlya Rossii. Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. № 4 (22), 2014. S. 47-54.
Federal'nyy zakon Rossiyskoy Federatsii ot 8 iyunya 2015 g. № 140-FZ «O dobrovol'nom deklarirovanii fizicheskimi litsami aktivov i schetov (vkladov) v bankakh i o vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii». 29 c.
Imf policy paper. Spillovers in international corporate taxation. May 9, 2014. 86 p. URL: https://www.imf.org/external/np/pp/eng/2014/050914.pdf
Balakina Z.V.. International Tax Concept of the Beneficial Owner of Income and the Right to Use and Dispose Income // Taxes and Taxation. – 2016. – № 11. – P. 874-884. DOI: 10.7256/1812-8688.2016.11.20832.
DOI: 10.7256/1812-8688.2016.11.20832
Review: The present article is devoted to the problems of interpreting the international 'against-tax-avoidance' concept of the beneficial owner of income aimed at counteracting illegal implementation of double taxation treaties. In her research Balakina analyzes the definition of the beneficial owner of income fixed in Clause 2 of Article 7 of the Tax Code of the Russian Federation through such definition criterion as a personal right to use and dispose income. Having analyzed approaches described in OECD Commentaries, foreign legal precedents, points of view of foreign and Russian scientists on internatioinal taxation, and written explanations of the Ministry of Finance of Russia, the author comes to the conclusion that the definition criterion of the beneficial owner iof income fixed in Article 7 of the Tax Code of the Russian Federation does not bear any significant meaning and does not clarify the aforesaid concept. On the contrary, it creates pluralism of opinions regarding what the right to use and dispoise income actually means. The methodological basis of the research consists of general and specific scientific methods and techniques such as dialectical, formal logical, comparative, stryctured system approaches, methods of analysis, synthesis and others. Application of the aforesaid methods allows to combine theoretical analysis with solution of practical tasks that are significant for interpreting and implementing the concept of the beneficial owner of income. The main contribution of the author is that she offers her own definition of the beneficial owner of income instead of the definition fixed in Clause 2 of Article 7 of the Tax Code of the Russian Federation and suggests to inclue this definition in Article 3 of the Typical OECD Treaty No. 84 'On Concluding International Treaties on Avoiding Double Taxation and Prevention of Fiscal Evasion' approved by the decree of the Government of the Russian Federation on February 24, 2010.
Keywords: concept definition criterion, obligation to pass income, treaty shopping, economic approach, technical legal approach, right to dispose income, right to use income, Update OECD Commentaries, International Tax treaties, beneficial owner of income
Weeghel van S. The Improper Use of Tax Treaties: with Particular Referance to the Netherlands and the United States, Series on International Taxation, Kluwer Law International, 1998,-[Elektronnyy resurs]. – 1998 g. – Rezhim dostupa: http://books.google.ru/books?id=2BTfZURbHLkC&pg=PA3&hl=ru& source=gbs_toc_r&cad=4#v=onepage&q&f=false.
Verdoner Louan, Offermanns René, Huibregtse Steef, A Cross-Country Perspective on Beneficial Ownership – Part 1, European Taxation, september 2010, pp. 419-429, [Elektronnyy resurs]. – 2010 g. – Rezhim dostupa: http://www.tpa-global.com/files/StreamFile33251/2010_x-country_ perspective_bo.pdf.
Lang Michael, Pistone Pasquale, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck, The OECD-Model-Convention and its Update 2014, Linde, IBFD, 2015, p. 46-47; 27.
Danon R. Clarification of the Meaning of ”Beneficial Owner” in the OECD Model Tax Convention – Comment on the April 2011 Discussion Draft, 2011 [Elektronnyy resurs]. 2011 g. - Rezhim dostupa: http://www.oecd.org/ ctp/treaties/48415237.pdf;
Khavanova I. Protsenty i dividendy: konflikt kvalifikatsiy pri nalogooblozhenii // Nalogovyy vestnik. 2013. № 6. S. 45-51; № 7. S. 39-46; № 8. S. 53-61.
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Swiss Federal Supreme Court, Judgment of 05.05.2015, 2nd Administrative Law Division, Case 2c_263/2012, Inofficial translation, Walter Wyss Ltd.
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Swiss Federal Administrative Tribunal decision of July 23, 2012, case № A-1246/2011,-[Elektronnyy resurs],-Rezhim dostupa: http://www.bvger.ch/publiws/pub/cache.jsf.
England and Wales Court of Appeal (Civil Division)’s Decision of March 2, 2006, Indofood International Finance Ltd v JP Morgan Chase Bank N.A. London Branch [2006] EWCA Civ 158, № A3/2005/2497, //-[Elektronnyy resurs],-Rezhim dostupa: http://www.bailii.org/cgi-bin/markup.cgi?doc =/ew/cases/EWCA/Civ/2006/158.html&query=indofood&method=boolean.
Dutch Supreme Court (Hoge Raad)'s decision of April 6, 1994, №. 28.638/BNB 1994/217.
OECD Model Tax Convention: Revised Proposals Concerning the meaning of “Beneficial Owner” in articles 10, 11 and 12, 19 October 2012 to 15 December 2012 [Elektronnyy resurs],-2012 g.,-Rezhim dostupa: http://www.oecd.org/ctp/treaties/Beneficialownership.pdf.
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Canada's Tax court's decision of April 22, 2008, Prévost Car Inc. v., The Queen, case № 2008 T.C.C. 231 (CanLII),-[Elektronnyy resurs],-2008,-Rezhim dostupa: //http://www.canlii.org/en/ca/tcc/doc/2008/2008tcc231/2008tcc 231.html.
Update to the OECD Model Tax Convention, [Elektronnyy resurs], - 2014 g. – Rezhim dostupa: http://www.oecd.org/tax/treaties/2014-update-model-tax-concention.pdf.
Clarification of the meaning of «Beneficial owner» in the OECD Model Tax Conventionl: Discussion Draft, 29 April 2011 to 15 July 2011 [Elektronnyy resurs],-2011 g. – Rezhim dostupa: http://www.oecd.org/tax/treaties/47643872.pdf.
Balakina Z.V.. Legal Problems of Defining the Scope of the Concept of 'Beneficial Owner of Income': When the Concept is Applied to Cases Unspecified by Tax Treaties // Taxes and Taxation. – 2016. – № 2. – P. 143-157. DOI: 10.7256/1812-8688.2016.2.17766.
DOI: 10.7256/1812-8688.2016.2.17766
Review: The subject of the present research is the practically important problem of defining the scope of the international tax concept of the 'beneficial owner of income'. This problem is being viewed from the following two points at issue: 1) whether the concept of 'beneficial owner of income' covers only passive incomes (dividends, interests and royalties) or 'other incomes' unspecified by articles of tax traties or it is of general nature and therefore covers all incomes falling within tax treaties; 2) whether this concept applies to passive incomes only when articles of treaties explicitly provide for such a restrictive condition or also in cases when they do not clearly state that a foreign receiver of income has to be recognized as 'beneficial owner of income'. Solution of these issues has a high doctrinal and practical importance including that for the purposes of the proper application of Russia's tax treaties. For the present time effective versions of Clause 3 of Article 7 of the Tax Code of the Russian Federation and Clause 2 of Article 7 of the Tax Code of the Russian Federation that regulate the concept of 'beneficial owner of income' have obvious contradictions: Clause 3 of Article 7 of the Tax Code of the Russian Federation provides for a restricted approach and Clause 2 of Article 7 of the Tax Code of the Russian Federation offers a broadside approach to defining the scope of the concept of 'beneficial owner of income'. The need to eliminate the aforesaid contradiction, on top of everything else, prove that this is an important topic to be studied. The author fo the article conducts an in-depth research of different opinions of foreign and Russian scientists on the matter. In the course of the research the author has used general research methods such as generalization, induction, deduction, systems and logical analysis, as well as specific methods of legal research such as technical legal method, comparative law method and method of interpreting legal provisions. As a result of the research, the author has developed the following provisions that have the scientific novelty: 1) In order to apply provisions of the Russian Federation tax treaties, a foreign company receiving passive income must have the status of 'beneficial owner of income' whatever Articles 10, 11 and 12 of the tax treaties state. Based on the analysis of the approaches of foreign and Russian researchers as well as legal precedents it would be reasonable to regard the concept of 'beneficial owner of income' to be 'implicit' in all treaties as provisions of these treaties must be interpreted according to the subject matter and objectives of tax treaties including prevention of 'treaty shopping'. With that in mind, provisions of Clause 1 of Article 11 'Interests' and clause 1 of Article 12 'Royalties' of the treaties between the Russian Federation, Cyprus and Luxemburg should be interpreted as implying the concept of 'beneficial owner of income' even though they do not explicitly state a restrictive condition of 'beneficial owner of income'. 2) However, the concept of 'beneficial owner of income' should not be applied to other incomes unless treaties explicitly state it as, for example, Article 21 of the Tax Convention between the Russian Federation and Great Britain provides for.
Keywords: beneficial owner of income, double tax avoidance conventions, anti-avoidance tax concept, passive incomes, another incomes, paid to resident, OECD Commentaries, general anti-avoidance rules, implied concept, treaty shopping
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Gidirim V.A.. Interpretation of International Tax Treaties in International Practice // Taxes and Taxation. – 2016. – № 2. – P. 85-142. DOI: 10.7256/1812-8688.2016.2.15355.
DOI: 10.7256/1812-8688.2016.2.15355
Review: The article is devoted to the theory and practice of interpretation of international tax treaties on the example of the OECD Model Convention. The basic principles of interpretation of the Vienna Convention on the Law of Treaties, as well as their application in the jurisprudence of the various states are viewed. The author also investigates the applicability of the interpretative documents and supporting materials as suitable sources of the interpretation of tax treaties. A significant part of the article is devoted to the tax authorities and the provisions of the judgments of foreign countries, which represented a particular interpretation of the terms of tax treaties, as well as links to this interpretation, driven by the courts. The study begins with a review of the generally accepted principles of interpretation predusmtrennyh Vienna Convention on the Law of Treaties 1969. These principles are considered in relation to the basic rule determining the values of the terms of tax treaties concluded in Article 3 (2) of the OECD Model Convention and the bilateral tax treaties. In this context the author investigates the applicability of the Commentary to the Model Tax Convention as an acceptable source of interpretation. The theoretical conclusions are further reflected in court decisions, which are justified by reference to the sources of interpretation. Generalizing these principles and techniques of interpretation, the author cites many examples of court decisions in different countries in which these principles and methods have been reflected. The result of the study is the lack of consistency and inconsistency of the application of the above principles in the jurisprudence of different countries. The consequence of this is ineradicable conflicts qualification terms of tax agreements, which prevent the uniform application of the taxpayers, tax authorities and courts of different countries.
Keywords: teleological interpretation, comments, context, purpose of the treaty, fair comment or interpretation, OECD, Model Convention, international tax treaty, interpretation, Vienna Convention
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Balakina Z.V.. Legal Problems of the Co-Relation Between the International Tax Concept of 'Beneficial Owner of Income' and Principles of 'Economic Substance' and 'Substantive Business Activity' When Applying the Double Tax Avoidance Conventions // Taxes and Taxation. – 2015. – № 12. – P. 937-950. DOI: 10.7256/1812-8688.2015.12.17341.
DOI: 10.7256/1812-8688.2015.12.17341
Review: The subject of the research is the theoretical and practical problems of the co-relation between the international anti-avoidance tax concept of 'beneficial owner of income' and principles of 'economic substance' and 'substantive business activity' of a foreign entity in his/her state of residence used for the purpose of tax convention application. There is a opinion that a foreign recipient of passive income has an 'economic substance' and 'substanctive business activity' in a state of his/her residence if there he/she has an office, employees, local directors and conduct actual entrepreneurial activity. Does it mean that a foreign company is automatically recognized as a 'beneficial owner' of passive income received out of the sources of a contracting state? In this research Balakina analyzes and systematizes the current approaches of OECD, foreign science and practice in the sphere of international taxation as well as approaches of Russian judicial and tax authorities to the problem. To substantiate theoretical provisions and practical results of the research, the author has used the methods of induction and deduction, comparative and logical analysis as well as systems and integrated approaches. The scientific novelty of the research is caused by the fact that the author provides a comprehensive analysis of the issue under research and offers recommendations aimed at differentiating between the concept of 'beneficial owner' of income and principles of 'economic substance' and 'substantive business activity' which is important for establishing particular criteria of the definition of 'beneficial owner' of income. The main conclusion of the research is that there are the two different anti-avoidance tax concepts from the point of view of legal science, and therefore they shouldn't be confused. The international tax concept of 'beneficial owner' of income relates to the scope of right for income earned by a foreign recipient of income but not the degree of economic attribution of a foreign recipient of income applying for a tax benefit based on the convention with a state of his/her residence. Despite the fact that foreign conduit companies usually do not have 'economic substance' or 'substantive business activity' in states of their residence, their presence does not always indicate them as the 'beneficial owner' of income.
Keywords: anti-avoidance tax concept, Update OECD Commentaries, a resident of a contracting state, substantive business activity, economic substance approach, Double Tax Avoidance Conventions, conduit companies, actual recipient of income, beneficial owner of income, taxation of passive income
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DOI: 10.7256/1812-8688.2015.12.15357
Review: The author of the article examines the main aspects of the reform of the budgetary policy in the European Union, during which the interests of еру three large groups of EU Member States collided. In his research Golev shows the internal contradictions and different economic conditions in the EU Member States, which, considering their possibility to use the veto right, make it very difficult to reach a compromise regarding the formation of the long-term budget particularly considering the current geopolitical and geo-economical instability. The author considers the EU new measures differentiating areas in need of subsidies depending on their levels of socio-economic development. The author carries out a comparative analysis and critical assessment, adopted after lengthy approvals of the fifth seven-year EU budget. The author of the article notes that in the financial terms of the European Union, for the period from 2014 to 2020 the UE maintains a steady trend of budget cuts on agricultural and environmental programs. The author emphasizes the adoption of the new tax, which is so far offered to be implemented only in the EU countries that are ready for that, and it will be charged only from financial institutions - banks, investment funds and insurance companies.
Keywords: European Parliament, Annual Growth Survey, EU budget, European Commission, subsidies, socio-economic development, economy of the European Union, veto, European Fund, Eurostat
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Izvekov S.S.. Developing Taxation Matters of Cross-Border Bankruptcy Within the Territory of the BRICS Countries // Taxes and Taxation. – 2016. – № 1. – P. 6-12. DOI: 10.7256/1812-8688.2016.1.16049.
DOI: 10.7256/1812-8688.2016.1.16049
Review: The present article is devoted to the taxation matters arising in the process of cross-border bankruptcy as well as ways to harmonize legislation systems of the BRICS member-states for this purpose. In his research Izvekov defines the main problems related to the priority of fiscal requirements in the bankruptcy legislation of the BRICS countries, analyzes whether a state may participate in the case of bankruptcy while in the territory of another contracting state and offers relevant solutions. The researcher outlines the theoretical grounds for the influence of fiscal requirements of the state at the extraterritorial level. The research is based on the comparative analysis of international practices of trans-border bankruptcies, national bankruptcy legislation and issues of insolvency of the BRICS countries. The author also describes conceptual contradictions in the priority of creditors' claims in some BRICS countries. Izvekov demonstrates how the main results of the research can be applied to the BRICS commonwealth and suggest that government authorities should be able to participate in the proceedings initiated in the territory of other BRICS countries. It is assumed that the present research article can be of interest not only for those who are interested in trans-border bankruptcy but also for those who are concerned about general issues of comparative legal studies and international jurisdiction.
Keywords: equality of rights, sanation (reorganization), cross-border insolvency, cross-border bankruptcy, lex fori concursus, tax issues, tax matters, settlement, competition of international claims, conflict of international claims, reciprocity principle
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Milogolov N.S.. Agent Representation of the Permanent Establishment: Problems and Prospects // Taxes and Taxation. – 2015. – № 10. – P. 750-760. DOI: 10.7256/1812-8688.2015.10.15684.
DOI: 10.7256/1812-8688.2015.10.15684
Review: The subject of the research is the problems of taxation of non-resident companies that conduct their business activity in the Russian Federation through their dependent agents. The object of the research is the agent representation of the permanent establishment. This is an additional rule to the main type of the permanent establishment. The purpose thereof is to detect the relationship between foreign companies, i.e. revenue sources through a dependent agent but not fixed location of activity, and the country and later define their taxable base in this country. The methodological basis for the reseach involves the following research methods: historical, logical and statistical analysis, induction and deduction, comparative analysis, synthesis, modeling and analogies. The scientific novelty of the article is caused by the fact that the authors have applied an integrated approach to the analysis of problems elated to the functioning of the agent rule of the permanent establishment in the Russian Federation, both from the point of view of taxpayers, tax administration and international principles of taxation. The main conclusion is that the effective version of the rule does not conform to the modern economic situation, moreover, there are many specific Russian problems such as uncertain interpetation of this rule by Russian courts, double tax treaty applied to goods imported through an agent, undeveloped procedures for recording, regulation and determination of the tax base for the agent representation of the permanent establishment.
Keywords: deoffshorization, corporate income tax, permanent establishment, base erosion, OECD Model convention, dependent agent, commissionaire, double tax treaty, profit shifting, tax policy
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Aguzarova L.A., Morgoeva A.Kh.. Tax Residence of Legal Entities: the Role and Importance in the Procedure of Deoffshorization of the Russian Economy // Taxes and Taxation. – 2015. – № 8. – P. 574-579. DOI: 10.7256/1812-8688.2015.8.16014.
DOI: 10.7256/1812-8688.2015.8.16014
Review: The subject of the research is the role and importance of the concept of "tax residency of legal entities' in the procedure of deoffshorization of the Russian economy. The relevance of this study is confirmed by one of the main problems of the Russian economies: the Russian business offshore. Many us, the Russian residents, directly or indirectly, is closely affiliated with offshore companies.Special attention is paid to the problem of delimitation of the concepts of "beneficial owner" and "actual recipient of income". The definition of the latter concept creates the basis for its use in anti-monopoly and anti-corruption laws.The authors also devote their attention to the issue of tax evasion through the use of low-tax (offshore) jurisdictions and the plan for combating erosion of the tax base and the profit tax.When writing the article the authors have used such methods as the research method, deductive method, inductive method and comparative method. The main conclusions of the research are the following: tax residence is one of the mechanisms for the implementation of the plan for the deoffshorization of the Russian economy; the concepts of "actual recipient of income" and "beneficial owner" are completely different and used for different purposes, the first concept being the subject of discussion even at the level of the OECD; the Convention on mutual administrative assistance in tax cases that is being prepared for ratification provides for the exchange of tax information, assistance in collection of taxes in the territories of the countries participating in the Convention and conducting simultaneous inspections with participating countries.
Keywords: offshore companies, deoffshorization, beneficial owner, recipient of income, tax residency of legal entities, nonresidents, resident, transfer pricing, grey zones, fiscal regulation
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rubezhom: ekonomiko-pravovye osnovy
funktsionirovaniya // Trendy i upravlenie. - 2013. - 1. - C. 54 - 71. DOI: 10.7256/2307-9118.2013.01.7.
Leonova O.A.. Some Aspects of Direct Taxation in the EU: Legal Regulation of Taxation During Withdrawal of Parties // Taxes and Taxation. – 2015. – № 6. – P. 404-415. DOI: 10.7256/1812-8688.2015.6.14088.
Review: The object under research of this article is the public relations developing when the companies from particular member states change their residence and transfer assets from the head company to their economically independent subdivision in other member states. The subject under research of the present article is the legal regulation of taxation in the process of withdrawal of parties as a resulf of the transfer of assets from the head company to subdivisions located in other member states of the EU. The author examines such aspects of the topic as granting tax deferment, the term of tax deferment, specifying requirements of the government on provision of the bank guarantee and interest payment. Special attention is paid to the practice of the European Court of Justice that prejudicially viewed the issues of compatibility of the provisions of domestic tax legislation on taxation during withdrawal of parties in different member states. The methodological basis of the article involves general and special methods of scientific cognition. The researcher has also used the methods of legal, system, comparative law and linguistic analysis. Based on the results of the research, the author concludes that, firstly, immediate taxation of unrealized capital gain when transfering assets from the head company to a subdivision in another member state violates the EU rights. Secondly, the requirement to provide the bank guarantee does not automatically violate the EU rights; any condition introduced by the goverment must be proportional to achieving balanced distribution of authorities to collect taxes between states. Thirdly, when developing their own domestic legislation on taxation during withdrawal of parties the governments must find the balance between retaining their rights to perform their tax authorities and eliminating obstacles for efficient functioning of the domestic market and exercising the four economic freedoms guaranteed by the founding treaties of the EU.
Ermoshina T.V., Ezhova Yu.A.. On international treaties between Russia and other states aimed at avoiding double taxation // Taxes and Taxation. – 2015. – № 5. – P. 336-341. DOI: 10.7256/1812-8688.2015.5.15224.
DOI: 10.7256/1812-8688.2015.5.15224
Review: The subject analyzed in this article is ways to solve the problem of double taxation between Russia and other countries. The author analyzes the list of the Russian Ministry of Finance adopted on January 19, 2015, which includes treaties between Russia and other states within 1986 and 2014, and the dynamics of their coming into effect. Using the examples of the Convention between the governments of Russia and Japan and the Convention between the governments of Russia and Malta, the author views the types of taxes regulated by these conventions, as well as the methods of avoiding double taxation themselves. The article is based on analyzing normative legal acts and comparing them in order to achieve generalized data. The main conclusion of the article is that measures for defending the interests of tax payers and the country itself in the sphere of avoiding double taxation should be complex and should come not only unilaterally from Russia, but be administered through bilateral and multilateral treaties between Russia and other states. This, work should be continued in order to conclude agreements of this kind between Russia and foreign countries.
Keywords: bilateral treaty, unilateral treaty, elimination of the double taxation, Income, non-resident, resident, international agreement, double taxation, convention, tax creadit
Ministerstvo finansov Rossiyskoy Federatsii [Elektronnyy re-surs] // MinFin Rossiyskoy Federatsii: [Ofitsial'nyy sayt] – Rezhim dos-tupa: http://minfin.ru/ru/perfomance/tax_relations/international/. (Data obrashcheniya: 2.05.15)
Konventsiya mezhdu Pravitel'stvom SSSR i Pravitel'stvom Yapo-nii ot 18.01.1986 "Ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody" (18 yanvarya 1986 g.) [Elektronnyy resurs] // Konsul'tantPlyus: [sayt inform. – pravovoy kompanii] – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_3699/. (Data obrashcheniya: 3.05.15)
"Konventsiya mezhdu Pravitel'stvom Rossiyskoy Federatsii i Pravitel'stvom Mal'ty ob izbezhanii dvoynogo nalogooblozheniya i o predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody" (Zaklyuchena v g. Moskve 24.04.2013) (vmeste s "Protokolom k Konventsii mezhdu Pravitel'stvom Rossiyskoy Federatsii i Pravitel'stvom Mal'ty ob izbezhanii dvoynogo nalogooblozheniya i o predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody" (Podpisan v g. Moskve 24.04.2013)) [Elektronnyy resurs] // Konsul'tantPlyus: [sayt inform. – pravovoy kompanii] – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_161458/. (Data obrashcheniya: 3.05.15)
Mikhaleva M.O.. Performance of obligations of a tax agent in transfrontier situations // Taxes and Taxation. – 2015. – № 4. – P. 268-276. DOI: 10.7256/1812-8688.2015.4.13850.
DOI: 10.7256/1812-8688.2015.4.13850
Review: The subject analyzed is the legal construction of tax obligations from the point of view of participation of a tax agent in them. In order to avoid double taxation, an agent may be obliged to confirm the fact of the fiscal residence of a foreign contractor. The author analyzes the approaches towards this issue in countries of the Eurasian Economic Union and the Eurasian Economic Community, revealing the advantages and disadvantages of the construction of tax obligations in diverse countries. At present, there do not exist any legislative regulations of exchange of information between tax agencies of separate states, thus, disputes may emerge in transfrontier situations concerning the volume of obligations of a tax agent. In the article, the author uses the method of comparative analysis, which helps to reveal general and specific features of the legislature approaches in countries of the Eurasian Economic Union and the Eurasian Economic Community to the issues of procedure specificity of attaining a certificate of a tax resident and the content of this document. The author uses a dialectical approach towards the problem of cooperation of the parties of legal tax relations between themselves. The author suggests the following solution of the problem of confirming the status of tax residency: initially, this obligation can be placed on either a foreign organization or directly on the tax agent. This issue, in the author’s opinion, can be solved in private capacity, i.e. by agreement of the parties. A certificate of a tax agent should have a regimented and proceduralized form of obtaining it. As an alternative to providing a certificate, the author suggests to provide extracts from foreign editions that publish information about tax residents of foreign states. In the future, the procedure of receiving a status of a tax resident should be abolished, taking into account the development of exchange of information between tax agencies of countries of the Eurasian Economic Union and the Eurasian Economic Community.
Keywords: double taxation, tax agent, foreign organization, Eurasian Economic Union, Eurasian Economic Communi, tax obligation, certificate of a tax resident, exchange of information, tax resident, responsibility of a tax agent, tax authorities
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