Фактическое Право на Доход в Налоговом Праве России: Основные Этапы Развития

Abstract

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.