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THE DEVELOPMENT OF COURT PRACTICE IN CASES OF INADEQUATE CAPITALIZATION IN THE RUSSIAN FEDERATION IN 2011–2016
Submitted by redaktor on Tue, 01/09/2018 - 11:51
Year:
2017
Article:
Issue:
6
Abstract:
The article is devoted to the analysis of the RF Supreme Court Decision of 18 March 2016, Case № 305-KG15-14263 / № A40-87775/14 (LLC «Novaya Tabachnaya Kompaniya»). The author tries to identify the main trends in developing the Russian court practice concerning the «thin capitalization» doctrine (art. 269 of the RF Tax Code), re-qualification of interests into dividends (art. 11 and 10 of agreements for avoidance of double taxation) and application of non-discrimination clause (art. 24 of agreements for avoidance of double taxation).
Key words:
international taxation, «thin capitalization», cross-border taxation of dividends, crossborder taxation of interests, interpretation of art. 10, 11 and 24 of the OECD / UN Model Tax Convention, non-discrimination clause
Text of the article:
English
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