TY  - JOUR
TI  - Factual Receiver of Profit in International, Foreign and Russian Tax Practice
T2  - 
IS  - 
KW  - double taxation
KW  - factual receiver of profit
KW  - international bonds
KW  - SPV
KW  - International Taxation
AB  - 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.
AU  - Semyon Yankevich
AU  - Petr Vishnevskiy
UR  - https://law-journal.hse.ru/en/2013--2/89026694.html
PY  - 2013
SP  - 85-95
VL  -