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Identifying Conduit Companies: a Russian Perspective on the Beneficial Ownership Conceptстатья
- Автор: Tasalov Kirill
- Журнал: European Taxation
- Том: 60
- Номер: 12
- Год издания: 2020
- Издательство: IBFD
- Местоположение издательства: Amsterdam, The Netherlands
- Аннотация: The Russian tax authorities, in an attempt to crack down on cross-border tax arrangements involving treaty shopping, assess the beneficial ownership status of the recipient of income. This article addresses the components of the analysis that is carried out in establishing a discrepancy between legal form and economic reality.
- Добавил в систему: Тасалов Кирилл Артемьевич