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

  • Semyon Yankevich HSE University
  • Petr Vishnevskiy HSE University
Keywords: International Taxation, double taxation, factual receiver of profit, international bonds, SPV

Abstract

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.

Published
2013-02-10
How to Cite
YankevichS., & VishnevskiyP. (2013). Factual Receiver of Profit in International, Foreign and Russian Tax Practice. Law Journal of the Higher School of Economics, (2), 85-95. Retrieved from https://law-journal.hse.ru/article/view/20774
Issue
No 2 (2013): Право. Журнал Высшей школы экономики
Section
Russian law: conditions, perspectives, commentaries