Роль внутреннего правила «лицо, имеющее фактическое право на доход» в международных налоговых отношениях
Ключевые слова:
бенефициарный собственник, лицо, имеющее фактическое право на доход, избежание налогов, договорное специальное правило против избежания налогов, внутреннее общее правило против избежания налогов
Аннотация
Правило ст. 7 НК РФ «лицо, имеющее фактическое право на доход» не является репликой договорного правила «бенефициарный собственник» из ст. 10–12 модельной конвенции ОЭСР. В силу ряда причин неоправданно использовать правило ст. 7 для толкования термина «лицо, имеющее фактическое право на доход» налоговых соглашений с российским участием. Но данное правило обладает потенциалом внутреннего общего правила против избежания налогов для отношений, урегулированных налоговыми соглашениями.
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Литература
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Balakina Z. V. Legal problems of interpretation of the concept of beneficial owner of income in Russian tax legislation // Russian Law Journal. 2015. No. 6 (105). P. 185–196.
Brook B. Ya. Prospects for codifying the concept of beneficial owner in Russian tax legislation // Law. 2014. No. 8. P. 43–57.
Gidirim V. A. Fundamentals of International Corporate Taxation [Electronic resource]. Moscow : Chelovek slova, 2016. 1088 p.
Krokhina Yu. A. Implementation of the concept of beneficial owner for the purpose of bringing to justice for tax evasion // Taxes. 2022. No. 2. P. 38–42.
Machekhin V. Actual right to income in the tax law of Russia : the main stages of development // 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.
Editors S. Moroz, U. K. Zawadzka-Pąk. Białystok, 2022. Р. 123–134.
Mikryukov V. A. The concept of beneficial ownership and the burden of deoffshorization of the Russian economy // Legislation and Economics. 2014. No. 7.
Khavanova I. A. On the issue of the concept of «actual right to income» in tax law // Financial Law. 2014. No. 11. P. 32–37.
Khavanova I. A. The concept of beneficial owner (proprietor) in tax law // Journal of Russian Law. 2014. No. 12. P. 50–60.
Khavanova I. A. Interpretation and application of agreements on avoidance of double taxation in the context of a multilateral Convention. Moscow : Prometey, 2022. 338 p.
Jogarajan S. Double Taxation and The League of Nations. Cambridge University Press, 2018. 341 p.
