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End Income Recipient Concept in the International Tax Environment

Author

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  • Lyudmila V. Polezharova

    (The State University of the Ministry of Finance of the Russian Federation)

Abstract

The article generalizes and systemizes international experience of counteraction of the international tax treaties abuse and presents a substantial analysis of the «end income recipient» concept. It presents the analysis of the impact of various principles within the concept on behavior of the businesses, defines the role thereof as an instrument of counteraction of the international tax treaties abuse. The methods of enhancement of such counteraction in Russia are defined.

Suggested Citation

  • Lyudmila V. Polezharova, 2011. "End Income Recipient Concept in the International Tax Environment," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 83-96, October.
    • Handle: RePEc:fru:finjrn:110409:p:83-96
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    Cited by:

    1. LYUDMILA Polezharova & ANDREY Zarivny & Л. Полежарова В. & А. Заривный В., 2015. "Контролируемые Иностранные Компании, Резидентство Организаций И Бенефициар: Предложения По Совершенствованию Налоговой Политики России // Controlled Foreign Companies, Residency And The Beneficiary: P," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 3, pages 122-128.

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