Abstract: 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

References:
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. ¹ 4 (22), 2014. S. 36-46
Pis'mo FNS Rossii ot 29.01.2016 g. ¹ OA-4-17/1265@
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave. Nalogi i nalogooblozhenie. ¹ 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. ¹ OA-3-17/87@
Federal'nyy zakon Rossiyskoy Federatsii ot 24 noyabrya 2014 goda ¹ 376-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. ¹ 4 (22), 2014. S. 47-54.
Federal'nyy zakon Rossiyskoy Federatsii ot 8 iyunya 2015 g. ¹ 140-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

References (transliteration):
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. ¹ 4 (22), 2014. S. 36-46
Pis'mo FNS Rossii ot 29.01.2016 g. ¹ OA-4-17/1265@
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave. Nalogi i nalogooblozhenie. ¹ 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. ¹ OA-3-17/87@
Federal'nyy zakon Rossiyskoy Federatsii ot 24 noyabrya 2014 goda ¹ 376-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. ¹ 4 (22), 2014. S. 47-54.
Federal'nyy zakon Rossiyskoy Federatsii ot 8 iyunya 2015 g. ¹ 140-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

Abstract: 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

References:
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. ¹ 6. S. 45-51; ¹ 7. S. 39-46; ¹ 8. S. 53-61.
Machekhin V.A. Problemy primeneniya i tolkovaniya nalogovykh dogovorov RF v tselyakh nalogovogo planirovaniya // Yurist. 2011. ¹ 7. S. 17-25.
Machekhin V.A. Fakticheskoe pravo na dokhod: rossiyskie fiskal'nye organy razvivayut kontseptsiyu, 15.07.2016, http://otrasli-prava.rf/article/19317;
Demin A.V. Otnositel'no-opredelennye sredstva v sisteme nalogovo-pravovogo regulirovaniya: tendentsii i perspektivy // Finansovoe pravo. 2012. ¹ 1. S. 6-9.
Bruk B.Ya. Kodifikatsiya kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom zakonodatel'stve: postanovka problemy // Zakon. 2013. ¹ 4. S. 54-62.
Bruk B.Ya. Perspektivy kodifikatsii kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom zakonodatel'stve, 08.01.2015 g.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 21.04.2006 g. ¹ 03-08-02.
Balakina Z.V. Pravovye problemy interpretatsii kontseptsii benefitsiarnogo sobstvennika dokhoda v rossiyskom nalogovom zakonodatel'stve // Rossiyskiy yuridicheskiy zhurnal. 2015. ¹ 6 (105). S. 87.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 30.12.2011 g. ¹ 03-08-13/1.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 15.10.2007 g. ¹ 03-08-05.
Swiss Federal Supreme Court, Judgment of 05.05.2015, 2nd Administrative Law Division, Case 2c_263/2012, Inofficial translation, Walter Wyss Ltd.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 27.03.2015 g. ¹ 03-08-05/16994.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 19.05.2014 g. ¹ 03-08-13/23614.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 09.04.2014 g. ¹ 03-00-R3/16236.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 26.09.2012 g. ¹ 03-08-05.
Swiss Federal Administrative Tribunal decision of July 23, 2012, case ¹ 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, ¹ 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, ¹. 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.
Postanovlenie Prezidiuma VAS RF ¹ 8654/11 ot 15.11.2011 (A27-7455/2010; 07AP-8831/10; A27-7455/2010).
Postanovlenie Devyatogo Arbitrazhnogo apellyatsionnogo suda ot 26.01.2015 g. po delu ¹ A40-100177/13.
Postanovlenie Devyatogo Arbitrazhnogo apellyatsionnogo suda ot 05.06.2015 g. po delu ¹ A14-13723/2013.
Canada's Tax court's decision of April 22, 2008, Prévost Car Inc. v., The Queen, case ¹ 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.

References (transliteration):
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. ¹ 6. S. 45-51; ¹ 7. S. 39-46; ¹ 8. S. 53-61.
Machekhin V.A. Problemy primeneniya i tolkovaniya nalogovykh dogovorov RF v tselyakh nalogovogo planirovaniya // Yurist. 2011. ¹ 7. S. 17-25.
Machekhin V.A. Fakticheskoe pravo na dokhod: rossiyskie fiskal'nye organy razvivayut kontseptsiyu, 15.07.2016, http://otrasli-prava.rf/article/19317;
Demin A.V. Otnositel'no-opredelennye sredstva v sisteme nalogovo-pravovogo regulirovaniya: tendentsii i perspektivy // Finansovoe pravo. 2012. ¹ 1. S. 6-9.
Bruk B.Ya. Kodifikatsiya kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom zakonodatel'stve: postanovka problemy // Zakon. 2013. ¹ 4. S. 54-62.
Bruk B.Ya. Perspektivy kodifikatsii kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom zakonodatel'stve, 08.01.2015 g.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 21.04.2006 g. ¹ 03-08-02.
Balakina Z.V. Pravovye problemy interpretatsii kontseptsii benefitsiarnogo sobstvennika dokhoda v rossiyskom nalogovom zakonodatel'stve // Rossiyskiy yuridicheskiy zhurnal. 2015. ¹ 6 (105). S. 87.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 30.12.2011 g. ¹ 03-08-13/1.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 15.10.2007 g. ¹ 03-08-05.
Swiss Federal Supreme Court, Judgment of 05.05.2015, 2nd Administrative Law Division, Case 2c_263/2012, Inofficial translation, Walter Wyss Ltd.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 27.03.2015 g. ¹ 03-08-05/16994.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 19.05.2014 g. ¹ 03-08-13/23614.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 09.04.2014 g. ¹ 03-00-R3/16236.
Pis'mo Ministerstva Finansov Rossiyskoy Federatsii ot 26.09.2012 g. ¹ 03-08-05.
Swiss Federal Administrative Tribunal decision of July 23, 2012, case ¹ 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, ¹ 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, ¹. 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.
Postanovlenie Prezidiuma VAS RF ¹ 8654/11 ot 15.11.2011 (A27-7455/2010; 07AP-8831/10; A27-7455/2010).
Postanovlenie Devyatogo Arbitrazhnogo apellyatsionnogo suda ot 26.01.2015 g. po delu ¹ A40-100177/13.
Postanovlenie Devyatogo Arbitrazhnogo apellyatsionnogo suda ot 05.06.2015 g. po delu ¹ A14-13723/2013.
Canada's Tax court's decision of April 22, 2008, Prévost Car Inc. v., The Queen, case ¹ 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.

Abstract: 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

References:
Vogel Klaus on Double Taxation Conventions (Deventer/Boston: Kluwer Law and Taxation Publishers, 1991). (Deventer/Boston: Kluwer Law and Taxation Publishers, 1991).
Vogel Klaus on Double Taxation Conventions, 3th edition, Kluwer Law International, 1997,-[Elektronnyy resurs],-1997 – Rezhim dostupa: http://www.amazon.com/dp/9041108920/ref=rdr_ext_book.
Trepelkov Alexander, Tonino Harry, Halka Dominika, United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries. New York. 2013. P. 79-80, [elektronnyy resurs],-2013, rezhim dostupa: http://www.un.org/esa/ffd/wp-content/uploads/2014/08/UN _Handbook_DTT_Admin.pdf.
Vann Richard J., Beneficial Ownership: What Does History (and Maybe Policy) Tell Us, Sydney Law School Research Paper ¹ 12/66, September 9, 2012), 55 p., [Elektronnyy resurs],-2012 g.-Rezhim dostupa: http://ssrn.com/abstract=2144038.
de Vijver Anne Van, The New US-Belgium Double Tax Treaty: A Belgian and EU Perspective, Lancier, 27.01.2009,-[Elektronnyy resurs],-2009 g. – Rezhim dostupa: https://books.google.ru/books?id=cRHVlebhViUC &dq=inauthor:%22Anne +Van+de+Vijver%22&hl=ru&source=gbs_navlinks_s.
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.
Vikulov K.E., Novye nalogovye riski: kontseptsiya benefitsiarnogo sobstvennika// Finansovyy direktor// [Elektronnyy resurs],-Rezhim dostupa: http://fd.ru/articles/37853-novye-nalogovye-riski-kontseptsiya-benefitsiarnogo-sobstvennika# ixzz3Bz3vp832.
Gidirim Vladimir Alekseevich, Kontseptsiya "benefitsiarnoy sobstvenosti" v mezhdunarodnom nalogooblozhenii/ Zhurnal Mezhdunarodnoe pravo, ¹ 3, 2014, [Elektronnyy resurs],-2014 g., Rezhim dostupa: http://e-notabene.ru/wl/article_10812.html.
De Broe, Luc, International Tax Planning and Prevention of Abuse: A Study Under Domestic Tax Law, Tax Treaties, and EC Law in Relation to Conduit and Base Companies, IBFD, 2007,-[Elektronnyy resurs],-2007 g.-rezhim dostupa: https://books.google.ru/booksid=J1Qd6Yk4390C&printsec=frontcover&hl=ru#v=onepage&q&f=false.
Belysheva E.A. // Kontseptsiya «benefitsiarnogo sobstvennika» v svete rossiyskogo zakonodatel'stva, 20.05.2014 g., [Elektronnyy resurs],-2014 g.,-Rezhim dostupa: // http://blogfiscal.ru/?p=14250.
Lang Michael, Pistone Pasquale, Schuch Josef, Staringer Claus and Storck Alfred, Beneficial Ownership: Recent Trends, IBFD, 2013, [Elektronnyy resurs]. – 2013 g. – Rezhim dostupa: http://books.google.ru/books?id= 9Ap2AgAAQBAJ&printsec=frontcover&hl=ru#v=onepage&q&f=false.
Haelterman, A., Fiscale transparantic, theorie en praktijk, Biblo, 1992.
Desax Marcus, Busenhard Martin, Swiss Tribunal Rules on Ownership and Treaty Abuse Issue Regarding Total Return Swaps, Tax Notes Int’l, Volume 66, ¹ 6, May 7, 2012, , [Elektronnyy resurs].-2012 g.-Rezhim dostupa: https://www.walderwyss.com/publications/1185.pdf.
Cervantes Marcos, «Interpreting the concept of Beneficial Ownership», Masters of Law, Faculty of Law, University of Toronto, Copyright, 2009, [Elektronnyy resurs]. – 2009,-Rezhim dostupa: https://tspace.library.utoronto.ca/bitstream/1807/18894/1/Cervantes_Laflamme _Marcos_200911_LLM_thesis.pdf.
Swiss Federal Supreme Court, Judgment of 05.05.2015, 2nd Administrative Law Division, Case 2c_263/2012, Inofficial translation, Walter Wyss Ltd.
Bruk B.Ya. Kodifikatsiya kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom zakonodatel'stve: postanovka problemy // Zakon. 2013. N 4. S. 54 – 62.
French Supreme Court' s decision of October 13, 1999, case ¹.191191, min. c/SA Diebold Courtage, RJF 12/99 ¹. 1492.
Swiss Federal Administrative Court decision of March 7, 2012, case ¹ A-6537/2010, [Elektronnyy resurs],-2012,-Rezhim dostupa: http://www.bvger.ch/publiws/pub/cache.jsf.
Postanovlenie Kievskogo apellyatsionnogo administrativnogo suda ot 18.06.2013 g. po delu ¹ 2a-15125/12/2670,-[Elektronnyy resurs],-2013,-Rezhim dostupa: http://www.reyestr.court.gov.ua/Review/32135653.
French Supreme Court' s decision of December 29, 2006, Ministre de Economie, des Finances et de l'Industrie v Societe Bank of Scotland (2006) 9 ITLR 1, ¹ 283314, [Elektronnyy resurs],-2006,-Rezhim dostupa: http://www.legifrance.gouv.fr/affichJuriAdmin.do?oldAction=rechJuriAdmin&idTexte= CETATEXT000018004870&fastReqId =108794529&fastPos=1.
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 05.12.2012 g. po delu ¹ A40-60755/12-20-388.
Reshenie Arbitrazhnogo suda g. Moskvy ot 08.05.2015 g. po delu ¹ A40-12815/15, ostavlennoe bez izmeneniya Postanovleniem Devyatogo Arbitrazhnogo Apellyatsionnogo suda ot 04.08.2015 g..
Postanovlenie Okruzhnogo Administrativnogo suda g. Kieva ot 28.04.2014 g. po delu ¹ 2a-16217/12/2670,-[Elektronnyy resurs],-2014,-Rezhim dostupa: http://www.reyestr.court.gov.ua/Review/38528437; http://www.reyestr.court.gov.ua/Review/33694556//.
Prikaz MNS RF ot 28.03.2003 N BG-3-23/150 «Ob utverzhdenii Metodicheskikh rekomendatsiy nalogovym organam po primeneniyu otdel'nykh polozheniy glavy 25 NK RF, kasayushchikhsya osobennostey nalogooblozheniya pribyli (dokhodov) inostrannykh organizatsiy» (utr. silu, otmenen Prikazom FNS Rossii ot 19.12.2012 g. ¹ MMV-7-3/980@).
Nalogovyy Kodeks Ukrainy (Podatkoviy kodeks Ukra¿ni, ot 02.12.2010 ¹ 2755-VI, opublikovan v "Golose Ukra¿ni", 2010, 12, 04.12.2010 N 229-230, "Of³ts³ynomu v³sniku Ukra¿ni", 2010, N 92 (10.12.2010), st. 3248, (v red. Zakona Ukrainy ot 02.03. 2015 g. N 211-VIII, [Elektronnyy resurs],-2010 g. – Rezhim dostupa: http://www.elzvit.org.ua/law-base/nalogovyy-kodeks-ukrainy/administrirovanie-nalogov-sborov-3/.
Proekt FZ RF ot 27.05.2014 g. «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)» (podgotovlen Minfinom Rossii),-[Elektronnyy resurs],-2014,-Rezhim dostupa: http://www.minfin.ru/common/upload/library/2014/05/main/zakonoproekt_izm_NK_RF_ nalogoobl_pribyli_kont_in_kom.pdf.
Zakonoproekt «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF i FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)», prinyatyy Gosudarstvennoy dumoy 29.01.2016 g.,-[Elektronnyy resurs],-2016,-rezhim dostupa: http://asozd2.duma.gov.ru/main.nsf/(SpravkaNew)?OpenAgent&RN=953192-6&02.
Federal'nyy zakon ot 24.11.2014 ¹ 376-FZ (v red. ot 06.04.2015) "O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)" // “Sobranie zakonodatel'stva RF",-2014,-¹ 48,-st. 6657; Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru-2015.
Protokol o vnesenii izmeneniy v Soglashenie mezhdu Rossiyskoy Federatsiey i Velikim Gertsogstvom Lyuksemburg ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo" ot 21.11.2011 // Sobranie zakonodatel'stva RF,-2013,-¹ 41,-st. 5136.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 g. ¹ 146-FZ (v red. ot 29.12.2015 ¹ 386-FZ) // Sobranie zakonodatel'stva Rossiyskoy Federatsii.-1998.-¹ 31.-st. 3824; Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru.-2015.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 ¹117-FZ (v red. ot 29.12.2015 ¹ 398-FZ) // Sobranie zakonodatel'stva Rossiyskoy Federatsii.-2000.-¹ 32.-st. 3340; Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru.-2015.
Protokol «O vnesenii izmeneniy v Soglashenie mezhdu Pravitel'stvom Rossiyskoy Federatsii i Pravitel'stvom Respubliki Kipr ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i kapital ot 5 dekabrya 1998 goda» ot 07.10.2010 g. // Sobranie zakonodatel'stva RF,-2012,-¹ 33,-st. 4623.
Soglashenie mezhdu Pravitel'stvom RF i Pravitel'stvom Respubliki Kipr ot 05.12.1998 (red. ot 07.10.2010) «Ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i kapital» // Sobranie zakonodatel'stva RF,-1999,-¹ 37,-st. 4447; Sobranie zakonodatel'stva RF,-2012,-¹ 33.
Soglashenie mezhdu Rossiyskoy Federatsiey i Velikim Gertsogstvom Lyuksemburg ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo" (Zaklyucheno v g. Moskve 28.06.1993) (red. ot 21.11.2011) // Sobranie zakonodatel'stva.
Venskaya Konventsiya o prave mezhdunarodnykh dogovorov (Zaklyuchena v Vene 23.05.1969)// Sbornik mezhdunarodnykh dogovorov SSSR,-vypusk XLII,-1988.
Konventsiya mezhdu Pravitel'stvom RF i Pravitel'stvom Soedinennogo Korolevstva Velikobritanii i Severnoy Irlandii ot 15.02.1994 "Ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i prirost stoimosti imushchestva" (vmeste s obmenom notami ot 15.02.1994 "Mezhdu chrezvychaynym i polnomochnym poslom Soedinennogo Korolevstva Velikobritanii i Severnoy Irlandii v Rossiyskoy Federatsii i zamestitelem ministra inostrannykh del Rossiyskoy Federatsii") // Sobranie zakonodatel'stva RF,-1999,-¹ 27,-st. 3188.

References (transliteration):
Vogel Klaus on Double Taxation Conventions (Deventer/Boston: Kluwer Law and Taxation Publishers, 1991). (Deventer/Boston: Kluwer Law and Taxation Publishers, 1991).
Vogel Klaus on Double Taxation Conventions, 3th edition, Kluwer Law International, 1997,-[Elektronnyy resurs],-1997 – Rezhim dostupa: http://www.amazon.com/dp/9041108920/ref=rdr_ext_book.
Trepelkov Alexander, Tonino Harry, Halka Dominika, United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries. New York. 2013. P. 79-80, [elektronnyy resurs],-2013, rezhim dostupa: http://www.un.org/esa/ffd/wp-content/uploads/2014/08/UN _Handbook_DTT_Admin.pdf.
Vann Richard J., Beneficial Ownership: What Does History (and Maybe Policy) Tell Us, Sydney Law School Research Paper ¹ 12/66, September 9, 2012), 55 p., [Elektronnyy resurs],-2012 g.-Rezhim dostupa: http://ssrn.com/abstract=2144038.
de Vijver Anne Van, The New US-Belgium Double Tax Treaty: A Belgian and EU Perspective, Lancier, 27.01.2009,-[Elektronnyy resurs],-2009 g. – Rezhim dostupa: https://books.google.ru/books?id=cRHVlebhViUC &dq=inauthor:%22Anne +Van+de+Vijver%22&hl=ru&source=gbs_navlinks_s.
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.
Vikulov K.E., Novye nalogovye riski: kontseptsiya benefitsiarnogo sobstvennika// Finansovyy direktor// [Elektronnyy resurs],-Rezhim dostupa: http://fd.ru/articles/37853-novye-nalogovye-riski-kontseptsiya-benefitsiarnogo-sobstvennika# ixzz3Bz3vp832.
Gidirim Vladimir Alekseevich, Kontseptsiya "benefitsiarnoy sobstvenosti" v mezhdunarodnom nalogooblozhenii/ Zhurnal Mezhdunarodnoe pravo, ¹ 3, 2014, [Elektronnyy resurs],-2014 g., Rezhim dostupa: http://e-notabene.ru/wl/article_10812.html.
De Broe, Luc, International Tax Planning and Prevention of Abuse: A Study Under Domestic Tax Law, Tax Treaties, and EC Law in Relation to Conduit and Base Companies, IBFD, 2007,-[Elektronnyy resurs],-2007 g.-rezhim dostupa: https://books.google.ru/booksid=J1Qd6Yk4390C&printsec=frontcover&hl=ru#v=onepage&q&f=false.
Belysheva E.A. // Kontseptsiya «benefitsiarnogo sobstvennika» v svete rossiyskogo zakonodatel'stva, 20.05.2014 g., [Elektronnyy resurs],-2014 g.,-Rezhim dostupa: // http://blogfiscal.ru/?p=14250.
Lang Michael, Pistone Pasquale, Schuch Josef, Staringer Claus and Storck Alfred, Beneficial Ownership: Recent Trends, IBFD, 2013, [Elektronnyy resurs]. – 2013 g. – Rezhim dostupa: http://books.google.ru/books?id= 9Ap2AgAAQBAJ&printsec=frontcover&hl=ru#v=onepage&q&f=false.
Haelterman, A., Fiscale transparantic, theorie en praktijk, Biblo, 1992.
Desax Marcus, Busenhard Martin, Swiss Tribunal Rules on Ownership and Treaty Abuse Issue Regarding Total Return Swaps, Tax Notes Int’l, Volume 66, ¹ 6, May 7, 2012, , [Elektronnyy resurs].-2012 g.-Rezhim dostupa: https://www.walderwyss.com/publications/1185.pdf.
Cervantes Marcos, «Interpreting the concept of Beneficial Ownership», Masters of Law, Faculty of Law, University of Toronto, Copyright, 2009, [Elektronnyy resurs]. – 2009,-Rezhim dostupa: https://tspace.library.utoronto.ca/bitstream/1807/18894/1/Cervantes_Laflamme _Marcos_200911_LLM_thesis.pdf.
Swiss Federal Supreme Court, Judgment of 05.05.2015, 2nd Administrative Law Division, Case 2c_263/2012, Inofficial translation, Walter Wyss Ltd.
Bruk B.Ya. Kodifikatsiya kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom zakonodatel'stve: postanovka problemy // Zakon. 2013. N 4. S. 54 – 62.
French Supreme Court' s decision of October 13, 1999, case ¹.191191, min. c/SA Diebold Courtage, RJF 12/99 ¹. 1492.
Swiss Federal Administrative Court decision of March 7, 2012, case ¹ A-6537/2010, [Elektronnyy resurs],-2012,-Rezhim dostupa: http://www.bvger.ch/publiws/pub/cache.jsf.
Postanovlenie Kievskogo apellyatsionnogo administrativnogo suda ot 18.06.2013 g. po delu ¹ 2a-15125/12/2670,-[Elektronnyy resurs],-2013,-Rezhim dostupa: http://www.reyestr.court.gov.ua/Review/32135653.
French Supreme Court' s decision of December 29, 2006, Ministre de Economie, des Finances et de l'Industrie v Societe Bank of Scotland (2006) 9 ITLR 1, ¹ 283314, [Elektronnyy resurs],-2006,-Rezhim dostupa: http://www.legifrance.gouv.fr/affichJuriAdmin.do?oldAction=rechJuriAdmin&idTexte= CETATEXT000018004870&fastReqId =108794529&fastPos=1.
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 05.12.2012 g. po delu ¹ A40-60755/12-20-388.
Reshenie Arbitrazhnogo suda g. Moskvy ot 08.05.2015 g. po delu ¹ A40-12815/15, ostavlennoe bez izmeneniya Postanovleniem Devyatogo Arbitrazhnogo Apellyatsionnogo suda ot 04.08.2015 g..
Postanovlenie Okruzhnogo Administrativnogo suda g. Kieva ot 28.04.2014 g. po delu ¹ 2a-16217/12/2670,-[Elektronnyy resurs],-2014,-Rezhim dostupa: http://www.reyestr.court.gov.ua/Review/38528437; http://www.reyestr.court.gov.ua/Review/33694556//.
Prikaz MNS RF ot 28.03.2003 N BG-3-23/150 «Ob utverzhdenii Metodicheskikh rekomendatsiy nalogovym organam po primeneniyu otdel'nykh polozheniy glavy 25 NK RF, kasayushchikhsya osobennostey nalogooblozheniya pribyli (dokhodov) inostrannykh organizatsiy» (utr. silu, otmenen Prikazom FNS Rossii ot 19.12.2012 g. ¹ MMV-7-3/980@).
Nalogovyy Kodeks Ukrainy (Podatkoviy kodeks Ukra¿ni, ot 02.12.2010 ¹ 2755-VI, opublikovan v "Golose Ukra¿ni", 2010, 12, 04.12.2010 N 229-230, "Of³ts³ynomu v³sniku Ukra¿ni", 2010, N 92 (10.12.2010), st. 3248, (v red. Zakona Ukrainy ot 02.03. 2015 g. N 211-VIII, [Elektronnyy resurs],-2010 g. – Rezhim dostupa: http://www.elzvit.org.ua/law-base/nalogovyy-kodeks-ukrainy/administrirovanie-nalogov-sborov-3/.
Proekt FZ RF ot 27.05.2014 g. «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)» (podgotovlen Minfinom Rossii),-[Elektronnyy resurs],-2014,-Rezhim dostupa: http://www.minfin.ru/common/upload/library/2014/05/main/zakonoproekt_izm_NK_RF_ nalogoobl_pribyli_kont_in_kom.pdf.
Zakonoproekt «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF i FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)», prinyatyy Gosudarstvennoy dumoy 29.01.2016 g.,-[Elektronnyy resurs],-2016,-rezhim dostupa: http://asozd2.duma.gov.ru/main.nsf/(SpravkaNew)?OpenAgent&RN=953192-6&02.
Federal'nyy zakon ot 24.11.2014 ¹ 376-FZ (v red. ot 06.04.2015) "O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy)" // “Sobranie zakonodatel'stva RF",-2014,-¹ 48,-st. 6657; Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru-2015.
Protokol o vnesenii izmeneniy v Soglashenie mezhdu Rossiyskoy Federatsiey i Velikim Gertsogstvom Lyuksemburg ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo" ot 21.11.2011 // Sobranie zakonodatel'stva RF,-2013,-¹ 41,-st. 5136.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 g. ¹ 146-FZ (v red. ot 29.12.2015 ¹ 386-FZ) // Sobranie zakonodatel'stva Rossiyskoy Federatsii.-1998.-¹ 31.-st. 3824; Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru.-2015.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 ¹117-FZ (v red. ot 29.12.2015 ¹ 398-FZ) // Sobranie zakonodatel'stva Rossiyskoy Federatsii.-2000.-¹ 32.-st. 3340; Ofitsial'nyy internet-portal pravovoy informatsii http://www.pravo.gov.ru.-2015.
Protokol «O vnesenii izmeneniy v Soglashenie mezhdu Pravitel'stvom Rossiyskoy Federatsii i Pravitel'stvom Respubliki Kipr ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i kapital ot 5 dekabrya 1998 goda» ot 07.10.2010 g. // Sobranie zakonodatel'stva RF,-2012,-¹ 33,-st. 4623.
Soglashenie mezhdu Pravitel'stvom RF i Pravitel'stvom Respubliki Kipr ot 05.12.1998 (red. ot 07.10.2010) «Ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i kapital» // Sobranie zakonodatel'stva RF,-1999,-¹ 37,-st. 4447; Sobranie zakonodatel'stva RF,-2012,-¹ 33.
Soglashenie mezhdu Rossiyskoy Federatsiey i Velikim Gertsogstvom Lyuksemburg ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo" (Zaklyucheno v g. Moskve 28.06.1993) (red. ot 21.11.2011) // Sobranie zakonodatel'stva.
Venskaya Konventsiya o prave mezhdunarodnykh dogovorov (Zaklyuchena v Vene 23.05.1969)// Sbornik mezhdunarodnykh dogovorov SSSR,-vypusk XLII,-1988.
Konventsiya mezhdu Pravitel'stvom RF i Pravitel'stvom Soedinennogo Korolevstva Velikobritanii i Severnoy Irlandii ot 15.02.1994 "Ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblozheniya v otnoshenii nalogov na dokhody i prirost stoimosti imushchestva" (vmeste s obmenom notami ot 15.02.1994 "Mezhdu chrezvychaynym i polnomochnym poslom Soedinennogo Korolevstva Velikobritanii i Severnoy Irlandii v Rossiyskoy Federatsii i zamestitelem ministra inostrannykh del Rossiyskoy Federatsii") // Sobranie zakonodatel'stva RF,-1999,-¹ 27,-st. 3188.

Abstract: 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

References:
Venskaya konventsiya o prave mezhdunarodnykh dogovorov. Prinyata 23 maya 1969 g. [http://www.un.org/ru/documents/decl_conv/conventions/law_treaties.shtml].
Pravila nedostatochnoy kapitalizatsii: zakreplenie proydennogo ili novye tendentsii v pravoprimenenii? B.Ya. BRUK. Nalogoved. 2011. ¹ 10 [http://www.arbitr.ru/press-centr/smi/39458.html].
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Agreed Minutes. A Russian delegation of the Ministry of Finance and the Ministry of Taxes and Levies and a German Delegation of the Federal Ministry of Finance met in Berlin on 25th and 26th September 2001 for discussions of problems related to application of the Agreement for the Avoidance of Double Taxation (DTA) dated 29th May 1996
Union Of India And Anr v. Azadi Bachao Andolan And Another [2003].
IBFD International Tax Glossary, 6th Ed. 2009, P. 93.
Obmen Notami 15 fevralya 1994 goda mezhdu Chrezvychaynym i Polnomochnym Poslom Soedinennogo Velikobritanii i Severnoy Irlandii v Rossiyskoy Federatsii i Zamestitelem Ministra Inostrannykh Del Rossiyskoy Federatsii [http://www.consultant.ru/document/cons_doc_LAW_13981/?frame=2] © Konsul'tantPlyus, 1992-2014.
Sovmestnyy raz'yasnitel'nyy memorandum k Soglasheniyu ob izbezhanii dvoynogo nalogooblozheniya mezhdu Niderlandami i Bel'giey 5 iyunya 2002 g., vstupivshego v silu v 2003 g. Etot Sovmestnyy memorandum byl vypushchen kak prilozhenie k ratifikatsionnym dokumentam (Joint explanatory memorandum of the Belgium–Netherlands DTC of 5 June 2002 is annexed to the Bill of ratification (Parl. Doc, Senate, 2002–2003, no. 2-1293, 2).) memorandum Sm. podrobnee sm. IFA Cahiers, 2010. Tax Treaties and tax avoidance: application of anti-avoidance provisions. Marc Bourgeois; Edoardo Traversa - Belgium Report, footnote 92, P. 142.
Klaus Vogel, “Double Taxation Conventions”, P. 37, para.70.
“Thiel v. Federal Commissioner of Taxation” [http://law.ato.gov.au/atolaw/index.htm].
Vaypan V.A., Vaypan G.V., Ivlieva A.G., Kompetentsiya rossiyskogo arbitrazhnogo suda rassmatrivat' isk k inostrannomu yuridicheskomu litsu, deystvuyushchemu na territorii Rossiyskoy Federatsii cherez akkreditovannoe predstavitel'stvo inostrannoy docherney kompanii, «Pravo i ekonomika», 2011, ¹ 7 [http://justicemaker.ru/view-article.php?id=12&art=2456'].
Ostime (Inspector Of Taxes) v. Australian Mutual Provident Soicety [1958][http://indiankanoon.org/doc/1408736].
"Anglo-Iranian Oil Co. case (jurisdiction), Judgement of July 22d, 1952: I.C. J. Reports 1952, p. 93.'' [http://www.icj-cij.org/docket/files/16/1997.pdf]
Case Concerning the Temple of Preah Vihear (Cambodia v. Thailand), Merits, [1962]
Asif H. Qureshi “The Public International Law of Taxation”, p. 135-153.
UN International Law Commission, Yearbook of the International Law Commission. 1966. Vol. II. pp. 220, 221;
Competence of the General Assembly for the Admission of a State to the United Nations. Advisory Opinion of March 3d, 1950, ICJ Reports. 1950, r. 8 [http://www.icj-cij.org/docket/files/9/1883.pdf].
Brownlie I. Principles of Public International Law. 7th ed. (2008),p. 631.
Mezhdunarodnye nalogovye pravila, R.A. Shepenko, M., Yurlitinform, 2012, C. 482.
J.F. O'Connor, Good Faith in International Law, Darthmouth Publishing Company Limited, England, 1991, p. 124
B. Cheng, General Principles of Law as applied by International Courts and Tribunals, Cambridge, 1953 (Reprinted in 1987), pp. 107, 113, 115-116, 121-136.
Debatin, “Auslegungsmaximen zum Internationalen Steuerrecht”, P. 26.
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“Competence of Assembly regarding admission to the United Nations, Advisory Opinion: I.C.J. Reports 1950”, International Court of Justice, Reports 1950, pp. 8, 196, 199 [www.icj-cij.org/docket/files/9/1883.pdf].
Debatin, “Auslegungsmaximen zum Internationalen Steuerrecht”, 1969; K.Vogel: Double Tax Treaties and Their Interpretation, (ref. 105).
Ned Shelton, “Interpretation and application of double tax treaties”, Tottel Publishing, 2007. P. 165.
Worldwide Corporate Tax Guide, Ernst & Young, 2015, pp. 842.
RStBl 1399/ 1401 (regarding German treaty with Switzerland); 1938 RStBl 937 (regarding German treaty with Italy); 1940 RStBl 809, 810 (regarding German treaty with Switzerland). K.Vogel: Double Tax Treaties and Their Interpretation, P. 25 (ref. 104).
Stat'ya 26 Venskoy konventsii o prave mezhdunarodnykh dogovorov 1969 g.
György Haraszti “Some Fundamental Problems of the Law of Treaties”, Budapest, 1973, P. 18, 29.
Lukashuk I.I., Sovremennoe pravo mezhdunarodnykh dogovorov, M., Volters Kluver, 2004, C. 610.
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Abstract: 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

References:
N.C. Sharkey, China (People's Rep.)-China's Tax Treaties and Beneficial Ownership: Innovative Control of Treaty Shopping or Inferior Law Making Damaging to International Law?, 65 Bull. Intl. Taxn. 12 (2011), Journals IBFD (accessed 28 Oct. 2011), [elektronnyy resurs],-2011, rezhim dostupa: http://bbs.esnai.com/thread-4760954-1-1.html;
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 g. ¹ 146-FZ (red. ot 08.06.2015 g.) (s izm. i dop., vstup. v silu s 15.09.2015 g.);
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 ¹117-FZ (v red. ot 29.06.2015 g.) (s izm. i dop. vstup. v silu s 15.09.2015 g.);
Pis'mo Ministerstva Finansov RF ot 27.03.2015 g. ¹ 03-08-05/16994;
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 26.01.2015 g. po delu ¹ A40-100177/2013, ostavlennoe bez izmeneniya postanovleniem FAS Moskovskogo okruga ot 19.05.2015 g., v chasti primeneniya kontseptsii «beneficial owner»;
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;
Double taxation Conventions and the Use of Conduit Companies (adopted by the OECD Concil on 27 November 1986) [Elektronnyy resurs],-1986 g. – Rezhim dostupa: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/ model-tax-convention-on-income-and-on-capital-2010/r-6-double-taxation-conventions-and-the-use-of-conduit companies_9789264175181-99-en#page1;
OECD Committee on fiscal affairs, Harmful tax competition: an emerging global issue (1998), [Elektronnyy resurs],-1998,-Rezhim dostupa: http://www.oecd.org/tax/transparency/44430243.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;
Circular on how to understand and recognise the “Beneficial Owner” in DTAs, Guoshuihan [2009] ¹ 601 (Circular 601), issued by the SAT on 27 October 2009, [elektronnyy resurs],-2009, rezhim dostupa: http://www.waizi.org.cn/shuishounews/1774.html;
Canada's Tax court's decision of April 22, 2008, Prévost Car Inc. v., The Queen, case ¹ 2008 T.C.C. 231 (CanLII),-[Elektronnyy resurs],-2008,-Rezhim dostupa: //http://www.canlii.org/en/ca/tcc/doc/2008/2008tcc231/2008tcc 231.html;
Danish National Tax Tribunal’s decision of December, 16, 2011, ¹ 10-02772/SKM2012.26.LSR, [Elektronnyy resurs],-2011,-Rezhim dostupa: http://www.skat.dk/skat.aspx?oId=1981807&vId=0;
Schweizer Federal Tribunal, 28 November 2005, A. Holding ApS, 2A.239/2005, [Elektronnyy resurs],-2005, – Rezhim dostupa: http://www.polyreg.ch/bgeunpub/Jahr_ 2005/ Entscheide_2A_2005/2A.239__2005.html;
Bernstein Jack, «Beneficial ownership: an international perspective», Tax International note perspective, Tax Analysts, March, 26, 2007,-[Elektronnyy resurs]. – 2007 g.,-Rezhim dostupa: http: //www.airdberlis.com/Templates/Articles/articleFiles/526/Beneficial% 20Ownership%20An%20International%20Perspective%20%20March%2026,%202009.pdf;
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;
Shris Xing, Chris Ho, Roger Di, New landscape of Chinese tax treaties, 21.11.2012,-[elektronnyy resurs],-2012, rezhim dostupa: http:/www.internationaltaxreview.com/ Article/3120687/New-landscape-of-Chinese-tax-treaties.html;
Donqmei Qiu, The Concept of «Beneficial ownership» in China’s Tax Treaties-The current state of play, Bulletin for international taxation, february, 2013, IBFD, [elektronnyy resurs],-2013, rezhim dostupa: http://papers.ssrn.com/sol3/papers. cfm?abstract_id=2487952;
Dr Marcel R. Jung, LLM, Trends and developments in Swiss Anti-Treaty shopping legislation and treaty shopping legislation and treaty shopping case law, European taxation, June 2011;
Saurabh Jain, John Prebble, Kristina Bunting, Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties, eJournal Tax Research (2013) vol. 11, ¹ 3;
The Latest Development on the “Beneficial Owner Rules” in China, M&T Lawers, 23.07.2012, [elektronnyy resurs],-2012, rezhim dostupa: http://www.chinataxinsight.com/768;

References (transliteration):
N.C. Sharkey, China (People's Rep.)-China's Tax Treaties and Beneficial Ownership: Innovative Control of Treaty Shopping or Inferior Law Making Damaging to International Law?, 65 Bull. Intl. Taxn. 12 (2011), Journals IBFD (accessed 28 Oct. 2011), [elektronnyy resurs],-2011, rezhim dostupa: http://bbs.esnai.com/thread-4760954-1-1.html;
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 g. ¹ 146-FZ (red. ot 08.06.2015 g.) (s izm. i dop., vstup. v silu s 15.09.2015 g.);
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 ¹117-FZ (v red. ot 29.06.2015 g.) (s izm. i dop. vstup. v silu s 15.09.2015 g.);
Pis'mo Ministerstva Finansov RF ot 27.03.2015 g. ¹ 03-08-05/16994;
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 26.01.2015 g. po delu ¹ A40-100177/2013, ostavlennoe bez izmeneniya postanovleniem FAS Moskovskogo okruga ot 19.05.2015 g., v chasti primeneniya kontseptsii «beneficial owner»;
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;
Double taxation Conventions and the Use of Conduit Companies (adopted by the OECD Concil on 27 November 1986) [Elektronnyy resurs],-1986 g. – Rezhim dostupa: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/ model-tax-convention-on-income-and-on-capital-2010/r-6-double-taxation-conventions-and-the-use-of-conduit companies_9789264175181-99-en#page1;
OECD Committee on fiscal affairs, Harmful tax competition: an emerging global issue (1998), [Elektronnyy resurs],-1998,-Rezhim dostupa: http://www.oecd.org/tax/transparency/44430243.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;
Circular on how to understand and recognise the “Beneficial Owner” in DTAs, Guoshuihan [2009] ¹ 601 (Circular 601), issued by the SAT on 27 October 2009, [elektronnyy resurs],-2009, rezhim dostupa: http://www.waizi.org.cn/shuishounews/1774.html;
Canada's Tax court's decision of April 22, 2008, Prévost Car Inc. v., The Queen, case ¹ 2008 T.C.C. 231 (CanLII),-[Elektronnyy resurs],-2008,-Rezhim dostupa: //http://www.canlii.org/en/ca/tcc/doc/2008/2008tcc231/2008tcc 231.html;
Danish National Tax Tribunal’s decision of December, 16, 2011, ¹ 10-02772/SKM2012.26.LSR, [Elektronnyy resurs],-2011,-Rezhim dostupa: http://www.skat.dk/skat.aspx?oId=1981807&vId=0;
Schweizer Federal Tribunal, 28 November 2005, A. Holding ApS, 2A.239/2005, [Elektronnyy resurs],-2005, – Rezhim dostupa: http://www.polyreg.ch/bgeunpub/Jahr_ 2005/ Entscheide_2A_2005/2A.239__2005.html;
Bernstein Jack, «Beneficial ownership: an international perspective», Tax International note perspective, Tax Analysts, March, 26, 2007,-[Elektronnyy resurs]. – 2007 g.,-Rezhim dostupa: http: //www.airdberlis.com/Templates/Articles/articleFiles/526/Beneficial% 20Ownership%20An%20International%20Perspective%20%20March%2026,%202009.pdf;
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;
Shris Xing, Chris Ho, Roger Di, New landscape of Chinese tax treaties, 21.11.2012,-[elektronnyy resurs],-2012, rezhim dostupa: http:/www.internationaltaxreview.com/ Article/3120687/New-landscape-of-Chinese-tax-treaties.html;
Donqmei Qiu, The Concept of «Beneficial ownership» in China’s Tax Treaties-The current state of play, Bulletin for international taxation, february, 2013, IBFD, [elektronnyy resurs],-2013, rezhim dostupa: http://papers.ssrn.com/sol3/papers. cfm?abstract_id=2487952;
Dr Marcel R. Jung, LLM, Trends and developments in Swiss Anti-Treaty shopping legislation and treaty shopping legislation and treaty shopping case law, European taxation, June 2011;
Saurabh Jain, John Prebble, Kristina Bunting, Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties, eJournal Tax Research (2013) vol. 11, ¹ 3;
The Latest Development on the “Beneficial Owner Rules” in China, M&T Lawers, 23.07.2012, [elektronnyy resurs],-2012, rezhim dostupa: http://www.chinataxinsight.com/768;

Abstract: 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 åðó 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

References:
European Commission-Budget. Financial framework 2007-2013 (Dannye Evropeyskoy komissii po mnogoletnim byudzhetnym planam na 2007-2013 gg. i na 2014-2020 gg.) URL: http://ec.europa.eu/budget/figures/fin_fwk0713/fwk0713_en.cfm#cf07_13
European Commission-Budget. Multiannual Financial Framework. URL: http://ec.europa.eu/budget/mff/figures/index_en.cfm
Eurostat. URL: http://ec.europa.eu/eurostat/tgm/table.do?tab=table&language=en&pcode=teilm020&tableSelection=1&plugin=1
Communication from the Commission to the European Parliament, the Council, the European economic and social committee and the committee of the regions. A Budget for Europe 2020. URL: http://ec.europa.eu/budget/library/biblio/documents/fin_fwk1420/MFF_COM-2011-500_Part_I_en.pdf
Financial framework proposed by the European Commission. URL: http://ec.europa.eu/budget/mff/figures/index_en.cfm#commissionproposal
Réforme du budget européen: «mission impossible»? URL:-http://www.euractiv.fr/sections/euro-finances/reforme-du-budget-europeen-mission-impossible-311885
Report on the European Semester for economic policy coordination: Annual Growth Survey 2014. URL: http://ec.europa.eu/europe2020/pdf/2014/ags2014_en.pdf
Koroleva A. Kompromissnyy byudzhet // URL:-http://expert.ru/2014/12/1/kompromissnyij-byudzhet/
Mirovaya ekonomika: prognoz do 2020. Pod red. akad. A.A. Dynkina / IMEMO RAN. – M.: Magistr, 2007. – 429 s.
Kolodko G. V. Globalizatsiya, transformatsiya, krizis – chto dal'she? Vvodnaya glava R.S. Grinberga. – M.: Magistr, 2011. – 176 s.
European Council Conclusions (Multiannual Financial Framework), EUCO 37/13, Brussels, 8 February 2013. URL: http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ec/135344.pdf
Znamenskiy D.Yu. K voprosu o primenenii sistemno-dinamicheskogo podkhoda k issledovaniyu protsessov formirovaniya i realizatsii gosudarstvennoy nauchno-tekhnicheskoy politiki // Sotsiodinamika. - 2014. - 7. - C. 50 - 63. DOI: 10.7256/2409-7144.2014.7.12801. URL: http://www.e-notabene.ru/pr/article_12801.html
Pokachalova E.V. Pravovye problemy publichnogo dolga v usloviyakh defitsitnoy i profitsitnoy byudzhetnoy politiki gosudarstva // Finansovoe pravo i upravlenie. - 2014. - 1. - C. 4 - 22. DOI: 10.7256/2310-0508.2014.1.9890.
A. I. Nekrasov Printsipy pravovogo regulirovaniya politiki
Evropeyskogo Soyuzav oblasti finansovykh uslug // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2011. - 3. - C. 69 - 87.

References (transliteration):
European Commission-Budget. Financial framework 2007-2013 (Dannye Evropeyskoy komissii po mnogoletnim byudzhetnym planam na 2007-2013 gg. i na 2014-2020 gg.) URL: http://ec.europa.eu/budget/figures/fin_fwk0713/fwk0713_en.cfm#cf07_13
European Commission-Budget. Multiannual Financial Framework. URL: http://ec.europa.eu/budget/mff/figures/index_en.cfm
Eurostat. URL: http://ec.europa.eu/eurostat/tgm/table.do?tab=table&language=en&pcode=teilm020&tableSelection=1&plugin=1
Communication from the Commission to the European Parliament, the Council, the European economic and social committee and the committee of the regions. A Budget for Europe 2020. URL: http://ec.europa.eu/budget/library/biblio/documents/fin_fwk1420/MFF_COM-2011-500_Part_I_en.pdf
Financial framework proposed by the European Commission. URL: http://ec.europa.eu/budget/mff/figures/index_en.cfm#commissionproposal
Réforme du budget européen: «mission impossible»? URL:-http://www.euractiv.fr/sections/euro-finances/reforme-du-budget-europeen-mission-impossible-311885
Report on the European Semester for economic policy coordination: Annual Growth Survey 2014. URL: http://ec.europa.eu/europe2020/pdf/2014/ags2014_en.pdf
Koroleva A. Kompromissnyy byudzhet // URL:-http://expert.ru/2014/12/1/kompromissnyij-byudzhet/
Mirovaya ekonomika: prognoz do 2020. Pod red. akad. A.A. Dynkina / IMEMO RAN. – M.: Magistr, 2007. – 429 s.
Kolodko G. V. Globalizatsiya, transformatsiya, krizis – chto dal'she? Vvodnaya glava R.S. Grinberga. – M.: Magistr, 2011. – 176 s.
European Council Conclusions (Multiannual Financial Framework), EUCO 37/13, Brussels, 8 February 2013. URL: http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ec/135344.pdf
Znamenskiy D.Yu. K voprosu o primenenii sistemno-dinamicheskogo podkhoda k issledovaniyu protsessov formirovaniya i realizatsii gosudarstvennoy nauchno-tekhnicheskoy politiki // Sotsiodinamika. - 2014. - 7. - C. 50 - 63. DOI: 10.7256/2409-7144.2014.7.12801. URL: http://www.e-notabene.ru/pr/article_12801.html
Pokachalova E.V. Pravovye problemy publichnogo dolga v usloviyakh defitsitnoy i profitsitnoy byudzhetnoy politiki gosudarstva // Finansovoe pravo i upravlenie. - 2014. - 1. - C. 4 - 22. DOI: 10.7256/2310-0508.2014.1.9890.
A. I. Nekrasov Printsipy pravovogo regulirovaniya politiki
Evropeyskogo Soyuzav oblasti finansovykh uslug // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2011. - 3. - C. 69 - 87.

Abstract: 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

References:
Proekt Federal'nogo zakona «O transgranichnoy nesostoyatel'nosti (bankrotstve»); URL: http://economy.gov.ru/minec/activity/sections/corpmanagment/bankruptcy/doc20110225_04 (data obrashcheniya 27.07.2015).
Doklad Komissii OON po pravu mezhdunarodnoy torgovli o rabote ee tridtsatoy sessii 12-30 maya 1997 g. // General'naya Assambleya. Ofitsial'nye otchety. Pyat'desyat vtoraya sessiya. N'yu-York, 1997. S. 71-81. (URL: www. uncitral. org);
Mokhova E. V. Tsentr osnovnykh interesov dolzhnika pri transgranichnoy nesostoyatel'nosti: perspektivy vvedeniya v Rossii novykh pravovykh konstruktsiy // Zakon. 2012. ¹ 10. S. 111 – 127;
Informatsionnoe periodicheskoe izdanie, 2015. URL: http://www.bloomberg.com/news/articles/2015-04-21/china-sees-first-bond-default-by-state-firm-with-baoding-tianwei (data obrashcheniya 27.07.2015);
Informatsionnoe periodicheskoe izdanie, 2015. URL: http://www.bloomberg.com/news/articles/2015-04-20/kaisa-defaults-after-china-developer-says-can-t-pay-dollar-debts (data obrashcheniya 27.07.2015);
Informatsionnoe periodicheskoe izdanie, 2013. URL: http://www.vedomosti.ru/business/articles/2013/10/31/brazilskaya-neftyanaya-kompaniya-ogx-obyavila-o-bankrotstve (data obrashcheniya 27.07.2015);
Federal'nyy zakon ot 26.10.2002 ¹ 127-FZ «O nesostoyatel'nosti (bankrotstve)» // Sobranie zakonodatel'stva RF, 28.10.2002, ¹ 43, st. 4190;
Dogovor o mezhdunarodnom kommercheskom prave (1889 g.), Dogovor po voprosam mezhdunarodnogo kommercheskogo prava (1940 g.), Dogovor o mezhdunarodnom protsessual'nom prave (1940 g.);
Gavanskaya konventsiya po voprosam mezhdunarodnogo chastnogo prava, prinyataya 20 fevralya 1928 g. na Shestoy panamerikanskoy konferentsii, prokhodivshey v g. Gavane (o. Kuba);
Unifitsirovannyy akt Organizatsii po garmonizatsii kommercheskogo prava stran Afriki «Ob organizatsii kollektivnykh protsedur likvidatsii» 1998 g.;
Zakon Kitayskoy Narodnoy Respubliki o bankrotstve predpriyatiy, prinyat na 23-m zasedanii Postoyannogo komiteta Vsekitayskogo sobraniya narodnykh predstaviteley 10-go sozyva 27 avgusta 2006 g. // (KNR) Byulleten' Postoyannogo komiteta VSNP za 2006 god; URL: http://www.china.org.cn/china/2011-02/11/content_21898381.htm (data obrashcheniya 27.07.2015);
Proekt Federal'nogo zakona ¹ 615865-5 «O vnesenii izmeneniy v Federal'nyy zakon «O nesostoyatel'nosti (bankrotstve) kreditnykh organizatsiy» i inye zakonodatel'nye akty Rossiyskoy Federatsii v chasti sovershenstvovaniya protsedur bankrotstva kreditnykh i inykh finansovykh organizatsiy, usileniya otvetstvennosti za sovershenie nepravomernykh deystviy v preddverii bankrotstva» (red., prinyataya GD FS RF v I chtenii 10.02.2012);

References (transliteration):
Proekt Federal'nogo zakona «O transgranichnoy nesostoyatel'nosti (bankrotstve»); URL: http://economy.gov.ru/minec/activity/sections/corpmanagment/bankruptcy/doc20110225_04 (data obrashcheniya 27.07.2015).
Doklad Komissii OON po pravu mezhdunarodnoy torgovli o rabote ee tridtsatoy sessii 12-30 maya 1997 g. // General'naya Assambleya. Ofitsial'nye otchety. Pyat'desyat vtoraya sessiya. N'yu-York, 1997. S. 71-81. (URL: www. uncitral. org);
Mokhova E. V. Tsentr osnovnykh interesov dolzhnika pri transgranichnoy nesostoyatel'nosti: perspektivy vvedeniya v Rossii novykh pravovykh konstruktsiy // Zakon. 2012. ¹ 10. S. 111 – 127;
Informatsionnoe periodicheskoe izdanie, 2015. URL: http://www.bloomberg.com/news/articles/2015-04-21/china-sees-first-bond-default-by-state-firm-with-baoding-tianwei (data obrashcheniya 27.07.2015);
Informatsionnoe periodicheskoe izdanie, 2015. URL: http://www.bloomberg.com/news/articles/2015-04-20/kaisa-defaults-after-china-developer-says-can-t-pay-dollar-debts (data obrashcheniya 27.07.2015);
Informatsionnoe periodicheskoe izdanie, 2013. URL: http://www.vedomosti.ru/business/articles/2013/10/31/brazilskaya-neftyanaya-kompaniya-ogx-obyavila-o-bankrotstve (data obrashcheniya 27.07.2015);
Federal'nyy zakon ot 26.10.2002 ¹ 127-FZ «O nesostoyatel'nosti (bankrotstve)» // Sobranie zakonodatel'stva RF, 28.10.2002, ¹ 43, st. 4190;
Dogovor o mezhdunarodnom kommercheskom prave (1889 g.), Dogovor po voprosam mezhdunarodnogo kommercheskogo prava (1940 g.), Dogovor o mezhdunarodnom protsessual'nom prave (1940 g.);
Gavanskaya konventsiya po voprosam mezhdunarodnogo chastnogo prava, prinyataya 20 fevralya 1928 g. na Shestoy panamerikanskoy konferentsii, prokhodivshey v g. Gavane (o. Kuba);
Unifitsirovannyy akt Organizatsii po garmonizatsii kommercheskogo prava stran Afriki «Ob organizatsii kollektivnykh protsedur likvidatsii» 1998 g.;
Zakon Kitayskoy Narodnoy Respubliki o bankrotstve predpriyatiy, prinyat na 23-m zasedanii Postoyannogo komiteta Vsekitayskogo sobraniya narodnykh predstaviteley 10-go sozyva 27 avgusta 2006 g. // (KNR) Byulleten' Postoyannogo komiteta VSNP za 2006 god; URL: http://www.china.org.cn/china/2011-02/11/content_21898381.htm (data obrashcheniya 27.07.2015);
Proekt Federal'nogo zakona ¹ 615865-5 «O vnesenii izmeneniy v Federal'nyy zakon «O nesostoyatel'nosti (bankrotstve) kreditnykh organizatsiy» i inye zakonodatel'nye akty Rossiyskoy Federatsii v chasti sovershenstvovaniya protsedur bankrotstva kreditnykh i inykh finansovykh organizatsiy, usileniya otvetstvennosti za sovershenie nepravomernykh deystviy v preddverii bankrotstva» (red., prinyataya GD FS RF v I chtenii 10.02.2012);

Abstract: 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

References:
Anson V. Dogovornoe pravo. Yuridicheskaya literatura. M.: 1984. – S. 398.
Vikulov K.E. «PRAVILA NALOGOOBLOZhENIYa INOSTRANNYKh ORGANIZATsIY, DEYSTVUYuShchIKh ChEREZ POSTOYaNNOE PREDSTAVITEL'STVO: OPYT OESR I PRAVOVOEREGULIROVANIE V ROSSII». Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Moskva. MGIMO. 2011. URL: https://search.rsl.ru/ru/catalog/record/5517696
p.6 st. 5 KONVENTsII ot 11 aprelya 1995 goda MEZhDU PRAVITEL'STVOM ROSSIYSKOY FEDERATsII I PRAVITEL'STVOM RESPUBLIKI ALBANII OB IZBEZhANII DVOYNOGO NALOGOOBLOZhENIYa V OTNOShENII NALOGOV NA DOKhODY I IMUShchESTVO. URL: http://www.nalog.ru/rn77/about_fts/international_cooperation/mpa/dn/
J.F. Avery Jones, D.A. Ward Agents as Permanent Establishments under the OECD Model Tax Convention. European Taxation. International Bureau of Fiscal Documentation. 1993
OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010.
Vikulov K.E. «PRAVILA NALOGOOBLOZhENIYa INOSTRANNYKh ORGANIZATsIY, DEYSTVUYuShchIKh ChEREZ POSTOYaNNOE PREDSTAVITEL'STVO: OPYT OESR I PRAVOVOEREGULIROVANIE V ROSSII». Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Moskva. MGIMO. 2011. URL: https://search.rsl.ru/ru/catalog/record/5517696
Tipovoe soglashenie mezhdu Rossiyskoy Federatsiey i inostrannymi gosudarstvami ob izbezhanii dvoynogo nalogooblozheniya i o predotvrashchenii ukloneniya ot uplaty nalogov na dokhody i imushchestvo. URL: http://www.consultant.ru/document/cons_doc_LAW_162500/
KONVENTsIYa ot 15 fevralya 1994 goda MEZhDU PRAVITEL'STVOM ROSSIYSKOY FEDERATsII I PRAVITEL'STVOM SOEDINENNOGO KOROLEVSTVA VELIKOBRITANII I SEVERNOY IRLANDII OB IZBEZhANII DVOYNOGO NALOGOOBLOZhENIYa I PREDOTVRAShchENII UKLONENIYa OT NALOGOOBLOZhENIYa V OTNOShENII NALOGOV NA DOKhODY I PRIROST STOIMOSTI IMUShchESTVA. URL: http://www.consultant.ru/document/cons_doc_LAW_13981/ © Konsul'tantPlyus, 1992-2015
IFA, Is there a permanent establishment? Cahiers de droit fiscal international vol. 94a (Sdu Uitgevers 2009), Online Books IBFD
IFA, Is there a permanent establishment? Cahiers de droit fiscal international vol. 94a (Sdu Uitgevers 2009), Online Books IBFD
Petruzzi,R/Greinecker,H, The Norwegian Dell Case and the Spanish Roche Case in, SWI 2012,S. 260f
J.F. Avery Jones, D.A. Ward Agents as Permanent Establishments under the OECD Model Tax Convention. European Taxation. International Bureau of Fiscal Documentation. 1993.
OECD Commentary on article 5, Para. 32.1 OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010.
DEVYaTYY ARBITRAZhNYY APELLYaTsIONNYY SUD POSTANOVLENIE ot 25 noyabrya 2014 g. N 09AP-46550/2014, 09AP-46551/2014. Delo N A40-108465/13
FEDERAL'NYY ARBITRAZhNYY SUD SEVERO-ZAPADNOGO OKRUGA POSTANOVLENIE ot 25 maya 2009 g. po delu N A56-39821/2008
Devyatyy arbitrazhnyy apellyatsionnyy sud g. Moskvy. Delo ¹ A40-138879/14. URL: http://kad.arbitr.ru/Card/837554e8-24a2-4cde-a55f-babf9107c22f
OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010.
Konsul'tantPlyus, 19.05.2015 PUTEVODITEL' PO NALOGAM. PRAKTIChESKOE POSOBIE PO NALOGU NA PRIBYL'. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=PPN;n=2
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. ¹ 4, 2014
Bauer V. P., Loginova T. A.. Dorozhnaya karta po deofshorizatsii ekonomiki Rossii: kontseptual'nye osnovy i meropriyatiya // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. ¹ 4, 2014
OESR (2014), Action Plan on Base Erosion and Profit Shifting (Russian version), OECD Publishing. http://dx.doi.org/10.1787/9789264207837-ru
Poslanie Prezidenta Rossiyskoy Federatsii V.V. Putina Federal'nomu Sobraniyu. 2 dekabrya 2014 goda. URL: http://www.kremlin.ru/transcripts/47173
Timofeev E.. Zapiska Amicus Curiae (druzey suda) ot 25 maya 2015 g. po delu ¹ A40-138879/14. URL: http://gblplaw.com/upload/pdf/Oriflame_Amicus_Curiae.pdf
Institut zavisimogo agenta v mezhdunarodnom nalogooblozhenii: rossiyskaya i zarubezhnaya pravoprimenitel'naya praktika. Boris Bruk, Kirill Vikulov, Oleg Konnov, Nikolay Milogolov, Lyudmila Polezharova. Kruglyy stol. Finansovyy universitet. Moskva. ROS-IFA. 20 maya 2014 g. URL: http://www.fa.ru/dep/inpna/news/Documents/Agency%20PE%20OK.pdf
OECD MODEL TAX CONVENTION: REVISED PROPOSALS CONCERNING THE INTERPRETATION AND APPLICATION OF ARTICLE 5 (PERMANENT ESTABLISHMENT) 19 October 2012 to 31 January 2013
J.F. Avery Jones, D.A. Ward Agents as Permanent Establishments under the OECD Model Tax Convention. European Taxation. International Bureau of Fiscal Documentation. 1993.
Revised discussion draft BEPS ACTION 7: PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 15 May 2015 – 12 June 2015. OECD

References (transliteration):
Anson V. Dogovornoe pravo. Yuridicheskaya literatura. M.: 1984. – S. 398.
Vikulov K.E. «PRAVILA NALOGOOBLOZhENIYa INOSTRANNYKh ORGANIZATsIY, DEYSTVUYuShchIKh ChEREZ POSTOYaNNOE PREDSTAVITEL'STVO: OPYT OESR I PRAVOVOEREGULIROVANIE V ROSSII». Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Moskva. MGIMO. 2011. URL: https://search.rsl.ru/ru/catalog/record/5517696
p.6 st. 5 KONVENTsII ot 11 aprelya 1995 goda MEZhDU PRAVITEL'STVOM ROSSIYSKOY FEDERATsII I PRAVITEL'STVOM RESPUBLIKI ALBANII OB IZBEZhANII DVOYNOGO NALOGOOBLOZhENIYa V OTNOShENII NALOGOV NA DOKhODY I IMUShchESTVO. URL: http://www.nalog.ru/rn77/about_fts/international_cooperation/mpa/dn/
J.F. Avery Jones, D.A. Ward Agents as Permanent Establishments under the OECD Model Tax Convention. European Taxation. International Bureau of Fiscal Documentation. 1993
OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010.
Vikulov K.E. «PRAVILA NALOGOOBLOZhENIYa INOSTRANNYKh ORGANIZATsIY, DEYSTVUYuShchIKh ChEREZ POSTOYaNNOE PREDSTAVITEL'STVO: OPYT OESR I PRAVOVOEREGULIROVANIE V ROSSII». Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Moskva. MGIMO. 2011. URL: https://search.rsl.ru/ru/catalog/record/5517696
Tipovoe soglashenie mezhdu Rossiyskoy Federatsiey i inostrannymi gosudarstvami ob izbezhanii dvoynogo nalogooblozheniya i o predotvrashchenii ukloneniya ot uplaty nalogov na dokhody i imushchestvo. URL: http://www.consultant.ru/document/cons_doc_LAW_162500/
KONVENTsIYa ot 15 fevralya 1994 goda MEZhDU PRAVITEL'STVOM ROSSIYSKOY FEDERATsII I PRAVITEL'STVOM SOEDINENNOGO KOROLEVSTVA VELIKOBRITANII I SEVERNOY IRLANDII OB IZBEZhANII DVOYNOGO NALOGOOBLOZhENIYa I PREDOTVRAShchENII UKLONENIYa OT NALOGOOBLOZhENIYa V OTNOShENII NALOGOV NA DOKhODY I PRIROST STOIMOSTI IMUShchESTVA. URL: http://www.consultant.ru/document/cons_doc_LAW_13981/ © Konsul'tantPlyus, 1992-2015
IFA, Is there a permanent establishment? Cahiers de droit fiscal international vol. 94a (Sdu Uitgevers 2009), Online Books IBFD
IFA, Is there a permanent establishment? Cahiers de droit fiscal international vol. 94a (Sdu Uitgevers 2009), Online Books IBFD
Petruzzi,R/Greinecker,H, The Norwegian Dell Case and the Spanish Roche Case in, SWI 2012,S. 260f
J.F. Avery Jones, D.A. Ward Agents as Permanent Establishments under the OECD Model Tax Convention. European Taxation. International Bureau of Fiscal Documentation. 1993.
OECD Commentary on article 5, Para. 32.1 OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010.
DEVYaTYY ARBITRAZhNYY APELLYaTsIONNYY SUD POSTANOVLENIE ot 25 noyabrya 2014 g. N 09AP-46550/2014, 09AP-46551/2014. Delo N A40-108465/13
FEDERAL'NYY ARBITRAZhNYY SUD SEVERO-ZAPADNOGO OKRUGA POSTANOVLENIE ot 25 maya 2009 g. po delu N A56-39821/2008
Devyatyy arbitrazhnyy apellyatsionnyy sud g. Moskvy. Delo ¹ A40-138879/14. URL: http://kad.arbitr.ru/Card/837554e8-24a2-4cde-a55f-babf9107c22f
OECD Model Tax Convention on Income and on Capital CONDENSED VERSION. July 2010.
Konsul'tantPlyus, 19.05.2015 PUTEVODITEL' PO NALOGAM. PRAKTIChESKOE POSOBIE PO NALOGU NA PRIBYL'. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=PPN;n=2
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. ¹ 4, 2014
Bauer V. P., Loginova T. A.. Dorozhnaya karta po deofshorizatsii ekonomiki Rossii: kontseptual'nye osnovy i meropriyatiya // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. ¹ 4, 2014
OESR (2014), Action Plan on Base Erosion and Profit Shifting (Russian version), OECD Publishing. http://dx.doi.org/10.1787/9789264207837-ru
Poslanie Prezidenta Rossiyskoy Federatsii V.V. Putina Federal'nomu Sobraniyu. 2 dekabrya 2014 goda. URL: http://www.kremlin.ru/transcripts/47173
Timofeev E.. Zapiska Amicus Curiae (druzey suda) ot 25 maya 2015 g. po delu ¹ A40-138879/14. URL: http://gblplaw.com/upload/pdf/Oriflame_Amicus_Curiae.pdf
Institut zavisimogo agenta v mezhdunarodnom nalogooblozhenii: rossiyskaya i zarubezhnaya pravoprimenitel'naya praktika. Boris Bruk, Kirill Vikulov, Oleg Konnov, Nikolay Milogolov, Lyudmila Polezharova. Kruglyy stol. Finansovyy universitet. Moskva. ROS-IFA. 20 maya 2014 g. URL: http://www.fa.ru/dep/inpna/news/Documents/Agency%20PE%20OK.pdf
OECD MODEL TAX CONVENTION: REVISED PROPOSALS CONCERNING THE INTERPRETATION AND APPLICATION OF ARTICLE 5 (PERMANENT ESTABLISHMENT) 19 October 2012 to 31 January 2013
J.F. Avery Jones, D.A. Ward Agents as Permanent Establishments under the OECD Model Tax Convention. European Taxation. International Bureau of Fiscal Documentation. 1993.
Revised discussion draft BEPS ACTION 7: PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 15 May 2015 – 12 June 2015. OECD

Abstract: 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

References:
Aguzarova L.A. Novoe v nalogovom zakonodatel'stve Rossiyskoy Federatsii//Audit i finansovyy analiz. 2014. ¹ 6. S. 9-11.
Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. 2010. ¹2.
Aguzarova L.A., Elbakieva Z.B. Nalogovoe regulirovanie v sisteme mezhbyudzhetnykh otnosheniy Rossiyskoy Federatsii//Ekonomiko-pravovye aspekty realizatsii strategii modernizatsii Rossii: real'nye imperativy dinamichnogo sotsiokhozyaystvennogo razvitiya/Pod red. G.B. Kleynera, E.V. Soboleva, V.V. Sorokozherd'eva, Z.M. Khashchevoy. Krasnodar, 2014. S. 6-10.
Aguzarova F.S. Ob izmeneniyakh Rossiyskogo nalogovogo zakonodatel'stva//Finansy i kredit.-2014.-¹21.-S. 46-51.
Balaeva D.A.,Aguzarova F.S., Dzodzikov M.R. Aktual'nye problemy nalogooblozheniya i osnovnye puti ikh resheniya, 2008.-T. 4.-S. 115-118.
Dzagoeva M.R., Tuskaeva M.R. Problemy realizatsii programm po podderzhke malogo biznesa v munitsipal'nykh obrazovaniyakh/V sbornike: Molodezh' i nauka: aktual'nye voprosy sotsial'no-ekonomicheskogo razvitiya regiona 2012. S. 176-180.
Tokaeva S.K., Aguzarova F.S. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala//Terra Economicus. 2013. T. 11. ¹ 3-3. S. 10-13.
Pavlov P.V. Osobyy administrativno-pravovoy rezhim na territorii ofshornykh zon: poryadok primeneniya i napravleniya sovershenstvovaniya // Teoreticheskaya i prikladnaya ekonomika. - 2012. - 1. - C. 6 - 130. URL: http://www.e-notabene.ru/etc/article_424.html
P.V. Pavlov Ofshornye zony v Rossii i za
rubezhom: ekonomiko-pravovye osnovy
funktsionirovaniya // Trendy i upravlenie. - 2013. - 1. - C. 54 - 71. DOI: 10.7256/2307-9118.2013.01.7.

References (transliteration):
Aguzarova L.A. Novoe v nalogovom zakonodatel'stve Rossiyskoy Federatsii//Audit i finansovyy analiz. 2014. ¹ 6. S. 9-11.
Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. 2010. ¹2.
Aguzarova L.A., Elbakieva Z.B. Nalogovoe regulirovanie v sisteme mezhbyudzhetnykh otnosheniy Rossiyskoy Federatsii//Ekonomiko-pravovye aspekty realizatsii strategii modernizatsii Rossii: real'nye imperativy dinamichnogo sotsiokhozyaystvennogo razvitiya/Pod red. G.B. Kleynera, E.V. Soboleva, V.V. Sorokozherd'eva, Z.M. Khashchevoy. Krasnodar, 2014. S. 6-10.
Aguzarova F.S. Ob izmeneniyakh Rossiyskogo nalogovogo zakonodatel'stva//Finansy i kredit.-2014.-¹21.-S. 46-51.
Balaeva D.A.,Aguzarova F.S., Dzodzikov M.R. Aktual'nye problemy nalogooblozheniya i osnovnye puti ikh resheniya, 2008.-T. 4.-S. 115-118.
Dzagoeva M.R., Tuskaeva M.R. Problemy realizatsii programm po podderzhke malogo biznesa v munitsipal'nykh obrazovaniyakh/V sbornike: Molodezh' i nauka: aktual'nye voprosy sotsial'no-ekonomicheskogo razvitiya regiona 2012. S. 176-180.
Tokaeva S.K., Aguzarova F.S. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala//Terra Economicus. 2013. T. 11. ¹ 3-3. S. 10-13.
Pavlov P.V. Osobyy administrativno-pravovoy rezhim na territorii ofshornykh zon: poryadok primeneniya i napravleniya sovershenstvovaniya // Teoreticheskaya i prikladnaya ekonomika. - 2012. - 1. - C. 6 - 130. URL: http://www.e-notabene.ru/etc/article_424.html
P.V. Pavlov Ofshornye zony v Rossii i za
rubezhom: ekonomiko-pravovye osnovy
funktsionirovaniya // Trendy i upravlenie. - 2013. - 1. - C. 54 - 71. DOI: 10.7256/2307-9118.2013.01.7.

Abstract: 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.   

Keywords: resident, transfer of assets, permanent establishment, economically autonomous subdivision, European Court of Justice, taxation during withdrawal of parties, European Union, redomiciliation, directive on cross-border merger, domestic market

References:
Exit Taxes for Companies in the European Union after National Grid Indus, EC Tax Rev. 4, p. 204 (2012)
O. Thömmes & A. Linn, Deferment of Exit Taxes after National Grid Indus: Is the Requirement to Provide a Bank Guarantee and the Charge of Interest Proportionate? , 40 INTERTAX 8/9, p. 492 (2012)
Á. Uceda & S.B.J. Dechsakulthorn, Key Changes in EU Member State Exit Tax Regimes, Global Tax Weekly Issue 35, p. 6, 2013.
R. Világi,Exit Taxes on Various Types of Corporate Reorganizations in Light of EU Law, 52 Eur. Taxn. 7, pp. 347-348 (2012), Journals IBFD
R. Kok, Exit Taxes for Companies in the European Union after National Grid Indus, EC Tax Rev. 4, p. 203, 2012.
R. Világi, Exit Taxes on Various Types of Corporate Reorganizations in Light of EU Law, 52 Eur. Taxn. 7, pp. 352, 2012, Journals IBFD

References (transliteration):
Exit Taxes for Companies in the European Union after National Grid Indus, EC Tax Rev. 4, p. 204 (2012)
O. Thömmes & A. Linn, Deferment of Exit Taxes after National Grid Indus: Is the Requirement to Provide a Bank Guarantee and the Charge of Interest Proportionate? , 40 INTERTAX 8/9, p. 492 (2012)
Á. Uceda & S.B.J. Dechsakulthorn, Key Changes in EU Member State Exit Tax Regimes, Global Tax Weekly Issue 35, p. 6, 2013.
R. Világi,Exit Taxes on Various Types of Corporate Reorganizations in Light of EU Law, 52 Eur. Taxn. 7, pp. 347-348 (2012), Journals IBFD
R. Kok, Exit Taxes for Companies in the European Union after National Grid Indus, EC Tax Rev. 4, p. 203, 2012.
R. Világi, Exit Taxes on Various Types of Corporate Reorganizations in Light of EU Law, 52 Eur. Taxn. 7, pp. 352, 2012, Journals IBFD

Abstract: 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

References:
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)

References (transliteration):
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)

Abstract: 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

References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 ¹146-FZ (red. ot 28.06.2014).
Nalogovyy kodeks respubliki Belarus' (obshchaya chast') ot 19.12.2002 N 166-Z (red. ot 24.01.2014).
«O nalogakh i drugikh obyazatel'nykh platezhakh v byudzhet (Nalogovyy kodeks)» Respubliki Kazakhstan (Obshchaya chast') ot 10. 12. 2008 goda ¹ 99-IV (red. ot 17.11.2014).
Nalogovyy kodeks Respubliki Uzbekistan (Obshchaya chast') ot 25.12.2007 g. ¹ ZRU-136 (red. ot 01.10.2014).
Nalogovyy kodeks Kyrgyzskoy Respubliki (Obshchaya chast') ot 17 oktyabrya 2008 goda N 231 (v red. 31.01.2014).
Nalogovyy kodeks Respubliki Tadzhikistan (Obshchaya chast') ot 17 sentyabrya 2012 goda ¹901 (red. ot 01.01.2014).
Pis'mo Federal'noy nalogovoy sluzhby RF ot 5 marta 2013 g. ¹ N-4-13/3634@ «O kompetentnykh organakh i poryadke podtverzhdeniya nalogovogo rezidentstva v ramkakh primeneniya Soglasheniya mezhdu Pravitel'stvom Respubliki Belarus' i Pravitel'stvom RF ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot uplaty nalogov v otnoshenii nalogov na dokhody i imushchestvo» ot 21 aprelya 1995 g.
Pis'mo Ministerstva po nalogam i sboram Respubliki Belarus' ot 11 fevralya 2013 g. ¹ 4-19/600 «O kompetentnykh organakh i poryadke podtverzhdeniya nalogovogo rezidentstva v ramkakh primeneniya Soglasheniya mezhdu Pravitel'stvom Respubliki Belarus' i Pravitel'stvom Rossiyskoy Federatsii ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot uplaty nalogov v otnoshenii nalogov na dokhody i imushchestvo» ot 21.04.1995.
Postanovlenie Soveta Ministrov Respubliki Belarus' «Ob utverzhdenii edinogo perechnya administrativnykh protsedur», ot 17.02.2012 ¹156.
Informatsionnoe soobshchenie FNS Rossiyskoy Federatsii «O protsedure podtverzhdeniya statusa nalogovogo rezidenta RF» ot 18.02.2008.
Standart okazaniya gosudarstvennoy uslugi «Zaverenie rezidentstva nalogoplatel'shchikov» v Respublike Kazakhstan ot 19.12.2007 ¹469.
Prikaz Gosudarstvennogo Nalogovogo Komiteta Respubliki Uzbekistan ot 14 maya 2010 g ¹139 «O poryadke podtverzhdeniya statusa nalogovogo rezidenta Respubliki Uzbekistan».
Polozhenie « Poryadok podtverzhdeniya statusa nalogovogo rezidenta Kyrgyzskoy Respubliki», utverzhdennoe Postanovleniem Pravitel'stva Kyrgyzskoy Respubliki ot 15.05.2012 g. ¹298.
Reshenie Ekonomicheskogo soveta Sodruzhestva Nezavisimykh Gosudarstv «O praktike primeneniya soglasheniy ob izbezhanii dvoynogo nalogooblozheniya i predotvrashcheniy ukloneniya ot uplaty nalogov v gosudarstvakh-uchastnikakh SNG» ot 12 dekabrya 2008 goda, g. Moskva. URL: http://www.e-cis.info/page.php?id=22531.
Doklad rabochey gruppy po prisoedineniyu Rossiyskoy Federatsii k Vsemirnoy Torgovoy Organizatsii. WT/ACC/RUS/70. WT/MIN(11)/2 ot 16 noyabrya 2011 goda. URL: http://www.fsvps.ru/fsvps-docs/ru/importExport/tsouz/docs/docladRG.pdf.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 ¹146-FZ (red. ot 28.06.2014).
Nalogovyy kodeks respubliki Belarus' (obshchaya chast') ot 19.12.2002 N 166-Z (red. ot 24.01.2014).
«O nalogakh i drugikh obyazatel'nykh platezhakh v byudzhet (Nalogovyy kodeks)» Respubliki Kazakhstan (Obshchaya chast') ot 10. 12. 2008 goda ¹ 99-IV (red. ot 17.11.2014).
Nalogovyy kodeks Respubliki Uzbekistan (Obshchaya chast') ot 25.12.2007 g. ¹ ZRU-136 (red. ot 01.10.2014).
Nalogovyy kodeks Kyrgyzskoy Respubliki (Obshchaya chast') ot 17 oktyabrya 2008 goda N 231 (v red. 31.01.2014).
Nalogovyy kodeks Respubliki Tadzhikistan (Obshchaya chast') ot 17 sentyabrya 2012 goda ¹901 (red. ot 01.01.2014).
Pis'mo Federal'noy nalogovoy sluzhby RF ot 5 marta 2013 g. ¹ N-4-13/3634@ «O kompetentnykh organakh i poryadke podtverzhdeniya nalogovogo rezidentstva v ramkakh primeneniya Soglasheniya mezhdu Pravitel'stvom Respubliki Belarus' i Pravitel'stvom RF ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot uplaty nalogov v otnoshenii nalogov na dokhody i imushchestvo» ot 21 aprelya 1995 g.
Pis'mo Ministerstva po nalogam i sboram Respubliki Belarus' ot 11 fevralya 2013 g. ¹ 4-19/600 «O kompetentnykh organakh i poryadke podtverzhdeniya nalogovogo rezidentstva v ramkakh primeneniya Soglasheniya mezhdu Pravitel'stvom Respubliki Belarus' i Pravitel'stvom Rossiyskoy Federatsii ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot uplaty nalogov v otnoshenii nalogov na dokhody i imushchestvo» ot 21.04.1995.
Postanovlenie Soveta Ministrov Respubliki Belarus' «Ob utverzhdenii edinogo perechnya administrativnykh protsedur», ot 17.02.2012 ¹156.
Informatsionnoe soobshchenie FNS Rossiyskoy Federatsii «O protsedure podtverzhdeniya statusa nalogovogo rezidenta RF» ot 18.02.2008.
Standart okazaniya gosudarstvennoy uslugi «Zaverenie rezidentstva nalogoplatel'shchikov» v Respublike Kazakhstan ot 19.12.2007 ¹469.
Prikaz Gosudarstvennogo Nalogovogo Komiteta Respubliki Uzbekistan ot 14 maya 2010 g ¹139 «O poryadke podtverzhdeniya statusa nalogovogo rezidenta Respubliki Uzbekistan».
Polozhenie « Poryadok podtverzhdeniya statusa nalogovogo rezidenta Kyrgyzskoy Respubliki», utverzhdennoe Postanovleniem Pravitel'stva Kyrgyzskoy Respubliki ot 15.05.2012 g. ¹298.
Reshenie Ekonomicheskogo soveta Sodruzhestva Nezavisimykh Gosudarstv «O praktike primeneniya soglasheniy ob izbezhanii dvoynogo nalogooblozheniya i predotvrashcheniy ukloneniya ot uplaty nalogov v gosudarstvakh-uchastnikakh SNG» ot 12 dekabrya 2008 goda, g. Moskva. URL: http://www.e-cis.info/page.php?id=22531.
Doklad rabochey gruppy po prisoedineniyu Rossiyskoy Federatsii k Vsemirnoy Torgovoy Organizatsii. WT/ACC/RUS/70. WT/MIN(11)/2 ot 16 noyabrya 2011 goda. URL: http://www.fsvps.ru/fsvps-docs/ru/importExport/tsouz/docs/docladRG.pdf.