Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/14061
Tytuł: | Фактическое Право на Доход в Налоговом Праве России: Основные Этапы Развития |
Inne tytuły: | Beneficial Ownership on Income in Russian Tax Law: Main Evolution Stages |
Autorzy: | Matchekhin, Victor |
Słowa kluczowe: | actual right to income international tax treaties OECD tax authorities OECD Commentaries фактическое право на доход международные налоговые соглашения ОЭСР налоговые органы Комментарии ОЭСР |
Data wydania: | 2022 |
Data dodania: | 18-lis-2022 |
Wydawca: | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku |
Źródło: | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 123-134 |
Konferencja: | The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", Almaty, Republic of Kazakhstan, 23-24 September 2021 |
Abstrakt: | The concept of the beneficial ownership on income has been contained in Russian international tax treaties for more than 30 years. During this time, the tax authorities of Russia have formed practical approaches to the implementation of this concept, issuing instructions, recommendations and clarifications of the provisions of international tax treaties. The concept has experienced the first serious test in relation to the taxation of interest income paid on commercial Eurobonds of Russian issuers. But the active practice of applying this concept began in 2015, when the Tax Code of the Russian Federation included special provisions on the actual right to income and on the procedure for applying this concept. Judicial practice in Russia has shown numerous significant disagreements between the positions of tax authorities, taxpayers and tax agents. The legislative consolidation of the concept of the actual right to income and numerous legal disputes regarding the application of this concept in specific circumstances stimulated to its serious doctrinal understanding in Russia. |
Afiliacja: | Moscow State Law University, Russian Federation |
E-mail: | 4560569@gmail.com |
URI: | http://hdl.handle.net/11320/14061 |
DOI: | 10.15290/IPF.2022.11 |
ISBN: | 978-83-67169-11-0 |
metadata.dc.identifier.orcid: | 0000-0003-2488-7622 |
Typ Dokumentu: | Book chapter |
Właściciel praw: | © Copyright by Temida 2 Białystok 2022 |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", 23-24 September 2021 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
V_Matchekhin_Fakticeskoe_Pravo_na_Dohod_v_Nalogovom_Prave_Rossii.pdf | 142,52 kB | Adobe PDF | Otwórz |
Pozycja jest chroniona prawem autorskim (Copyright © Wszelkie prawa zastrzeżone)