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Semyon Yankevich1,2, Petr Vishnevskiy1
  • 1 National Research University Higher School of Economics, 20 Myasnitskaya Str., Moscow, 101000, Russian Federation
  • 2 National Research University Higher School of Economics, 16 Soyuza Pechatnikov Str., Saint Petersburg, 190008, Russian Federation

Factual Receiver of Profit in International, Foreign and Russian Tax Practice

2013. No. 2. P. 85–95 [issue contents]

Vishnevskiy Petr - Postgraduate Student,Department of International Law, National Research University Higher School of Economics. Address: 20 Myasnitskaya Str., Moscow, 101000, Russian Federation. E-mail: petervishnevskiy@gmail.com.
Address: National Research University — Higher School of Economics, 20, Myasnitskaya str., Moscow, 101000, Russian Federation.

Yankevich Semyon - Postgraduate Student, Financial Law Department, National Research University Higher School of Economics. Address: 20 Myasnitskaya Str., Moscow, 101000, Russian Federation. E-mail:  semyon.yankevich@gmail.com.

The article deals with the notion factual receiver of profitin international, foreign and Russian practice. The problem of applying this notion is being studied on the case study of the emission of international bonds. The study examines different interpretations of factual receiver of profitin international contracts, national laws and court practice.

Citation: Yankevich S., Vishnevskiy P. (2013) Poniatie «fakticheskii poluchatel' dokhoda» v mezhdunarodnoi, zarubezhnoi i rossiiskoi nalogovoi praktike [Factual Receiver of Profit in International, Foreign and Russian Tax Practice]. Pravo. Zhurnal Vysshei shkoly ekonomiki, no 2, pp. 85-95. (in Russian)
Keywords: double taxation; factual receiver of profit; international bonds; SPV; International Taxation
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