IDEAS home Printed from https://ideas.repec.org/p/rnp/wpaper/032027.html
   My bibliography  Save this paper

Features of the application of the concept of the actual right to income in the Russian tax legislation
[Особенности Применения Концепции Фактического Права На Доход В Российском Налоговом Законодательстве]

Author

Listed:
  • Milogolov, Nikolay (Милоголов, Николай)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Zakharenkova, Elena (Захаренкова, Елена)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Berberov, Azamat (Берберов, Азамат)

    (Gaidar Institute for Economic Policy)

Abstract

The paper deals with revealing the trends of development and streamlining of the beneficial owner concept in Russian tax law and in the context of tax treaties. We propose several measures related to lowering administrative burden on taxpayers and increasing the level of legal certainty in relation to criteria of defining the person who is considered to be beneficial owner of the income.

Suggested Citation

  • Milogolov, Nikolay (Милоголов, Николай) & Zakharenkova, Elena (Захаренкова, Елена) & Berberov, Azamat (Берберов, Азамат), 2020. "Features of the application of the concept of the actual right to income in the Russian tax legislation [Особенности Применения Концепции Фактического Права На Доход В Российском Налоговом Законода," Working Papers 032027, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:032027
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/wpaper/032027.pdf
    Download Restriction: no
    ---><---

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:wpaper:032027. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.