Judicial Protection of Rights of a Taxpayer-Foreign Organization in Tax Disputes

Abstract

An increase in the number of tax disputes related to withholding taxes from earnings paid by Russian organizations to theirforeign counterparties has posed a question to the courts concerning engaging representatives of a foreign taxpayer organization in court proceedings as a third party. An ambiguous jurisprudence concerning necessity to attract such representatives results in violating a constitutional right to judicial protection, as otherwise the foreign taxpayer organization cannot protect its property rights in its relations with the Russian Federation.