The development of the concept of beneficial owner in the tax law of the Russian Federation
https://doi.org/10.17803/1994-1471.2019.100.3.082-087
Abstract
About the Author
E. A. GuznovaRussian Federation
Student of the International Law Faculty,
119454, Moscow, pr. Vernadskogo, d. 76
References
1. Bruk B. Ya. Kodifikatsiya kontseptsii benefitsiarnogo sobstvennika v rossiyskom nalogovom prave: postanovka problemy // Zakon. — 2013. — № 4. — S. 19—20.
2. Machekhin V. A., Arakelov S. A. Fakticheskoe pravo na poluchenie dokhoda v mezhdunarodnykh nalogovykh dogovorakh Rossiyskoy Federatsii // Zakonodatel’stvo. — 2001. — № 10. — S. 32—35.
3. Dutoit C. The evolution of the term «beneficial ownership» in relation to international taxation over the past 45 years // Bulletin for International Taxation. — 2010. — Vol. 64. — № 10.
Review
For citations:
Guznova E.A. The development of the concept of beneficial owner in the tax law of the Russian Federation. Actual Problems of Russian Law. 2019;(3):82-87. (In Russ.) https://doi.org/10.17803/1994-1471.2019.100.3.082-087