Concept of Beneficiary Owner (Proprietor) in Tax Law

10.12737/6585 ◽  
2014 ◽  
Vol 2 (12) ◽  
pp. 0-0
Author(s):  
Инна Хаванова ◽  
Inna Khavanova
Keyword(s):  
Law Enforcement ◽  
Case Law ◽  
Tax Planning ◽  
Tax Law ◽  
Beneficial Ownership ◽  
History Of ◽  
The Russian Federation ◽  
Concept Application ◽  
International Tax ◽  
To Receive

The concept of beneficial ownership draws the increasing attention because it´s widely used by the international holding structures for tax planning. The author analyzes the concept of beneficial ownership in the tax law taking into account new Russian legislative initiatives and law-enforcement practice. The article touches upon the history of this concept, its content in the international tax law, peculiarities of the ratio of national and international tax law norms, questions of concept application and usage of the term «the person having the actual right to receive the income» in conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The author concludes that inclusion of the term «the actual addressee (beneficial owner) income» in the Tax code of the Russian Federation for the purposes of the application of the Double tax agreements by itself will not provide for the effective application of the concept which is a result of expert development, carried out within the Organization for Economic Co-operation and Development (OECD) and also case-law of the leading states. The author concludes that there´s a necessity for the scientific researches taking into account the specificity of the Russian legal system, defining the directions of tax and legal researches.

scholarly journals Multilateral Convention: Potential Issues of Legal Uncertainty

2021 ◽  
Vol 16 (1) ◽  
pp. 38-55
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Tax Treaties ◽  
Profit Shifting ◽  
The Russian Federation ◽  
Legal Uncertainty ◽  
International Tax ◽  
Further Development

On October 1, 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting entered into force with respect to the Russian Federation. The main purpose of the MLI is to establish minimum standards for combating international tax avoidance. The MLI will extend the key approaches of the BEPS plan at once to a large number of bilateral double tax treaties. The application of the MLI is expected from January 1, 2021 in relation to a number of tax treaties concluded by the Russian Federation. At the same time, certain provisions of the MLI leave some questions about their application and may cause new problems for the taxpayers and tax authorities. In the short term, the application of a number of MLI provisions may be expected to increase uncertainty in international tax planning and lead to an increase in the number of disputes over tax treaties. The main purpose of this article is to analyze the key provisions of the MLI and identify possible problems of their enforcement for the subsequent analysis of potential ways to overcome the legal uncertainty of the application of the MLI. To this end, the tasks were set to study the goal of adopting the MLI, and analyze the content and procedure for the application of the MLI, as well as the content of the key standard of the MLI—the principal purpose test. Identifying the problems of law enforcement before the start of active use of the MLI is important, since it would allow one to pay attention to possible problems at an earlier stage and quickly move to their resolution, which would contribute to the formation of a higher level of legal certainty in the field of international tax planning and further development of foreign economic cooperation.

scholarly journals The development of the concept of beneficial owner in the tax law of the Russian Federation

2019 ◽  
pp. 82-87
Author(s):  
E. A. Guznova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Historical Development ◽  
Modern Concept ◽  
Tax Law ◽  
Tax Legislation ◽  
Uniform Law ◽  
The Russian Federation ◽  
International Tax ◽  
The Moment

The article deals with the historical development of the concept of a beneficial owner in international tax law. It is noted that in the Russian Federation, the concept of beneficial owner was introduced into the tax legislation only in 2014, but attempts to use this concept were undertaken before 2014. The author thoroughly analyzes legal acts adopted before the “de-offshore law” and approaches to interpretation of the concept of the actual right to income; the paper examines the modern concept of “beneficial owner” set forth in the Russian tax legislation. In general, the concept of beneficial owner has passed a long way of development both in international practice and in the Russian Federation. At the moment, there are still difficulties in interpreting the concept of beneficial owner of income, as well as in the process of forming a uniform law enforcement practice in relation to the concept under consideration.

The Concept of Beneficial Ownership in Russian Judicial Practice (Private Law Aspects)

2016 ◽  
Vol 4 (9) ◽  
pp. 0-0
Author(s):  
Владимир Канашевский ◽  
Vladimir Kanashevskiy
Keyword(s):  
Case Law ◽  
Tax Law ◽  
Legal Regime ◽  
Applicable Law ◽  
Judicial Practice ◽  
Beneficial Ownership ◽  
The Russian Federation ◽  
Russian Law ◽  
National Tax ◽  
Joint Property

The author studies the definitions and features of the concept of “beneficial ownership” and its application by Russian courts. Although the Russian civil law does not recognize the concept of beneficial ownership which comes from the English law of equity, this concept is beginning to be recognized by Russian judicial practice, in particular, in the recent resolutions of the Russian Supreme Court of the Russian Federation. The cases in question relate to the division of the joint property acquired by spouses during the marriage (the Russian courts consider the property (assets) of the offshore company or trust controlled by spouse (acting as a beneficiary) as a joint spouses’ property); recognition of the rights of beneficiary for challenging the decisions of the companies controlled by such beneficiary; levy of execution upon the property of the offshore companies and trusts controlled by beneficiary for the beneficiary’s debts. It is obvious that decisions of Russian courts are in the line with trends of development of foreign case law. One of the manifestations of the beneficial ownership concept in Russian law is the institute of “a person having factual right for the income”, fixed by Russian tax law. Considering the deoffshorization policy in Russia, it is obvious that this institute will continue to be reflected in the national tax law. The author attends to, inter alia, the questions of applicable law to beneficial ownership, including applicable law to the relations with offshore companies and trusts. In particular, the legal regime of foreign trust’s or offshore company’s property shall be determined by the law of the relevant foreign jurisdiction but not by the rules of Russian law.

Features of Judicial Practice in the Russia as the Basis of Precedent

2020 ◽  
pp. 98-106
Author(s):  
V. V. Levin
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Armed Forces ◽  
Case Law ◽  
Constitutional Court ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Law Making

The article is devoted to the analysis of judicial practice as the basis of law-making activity in the Russian Federation, on the basis of which it is possible to create a precedent. Case law in Russia is Advisory in nature and is not mandatory for law enforcement practice. Courts use the signs of case law in their decisions in the reasoned part. Signs of case law is a ruling of the constitutional court of the Russian Federation and regulations of the armed forces of the Russian Federation.

scholarly journals Submission of prosecutorial decision in a civil procedure

2020 ◽  
pp. 114-123
Author(s):  
Svetlana Gennad'evna Byval'tseva ◽  
Artem Aleksandrovich Kovalev
Keyword(s):  
Law Enforcement ◽  
Public Relations ◽  
Scientific Literature ◽  
Case Law ◽  
The Public ◽  
Judicial Practice ◽  
The Subject ◽  
The Russian Federation ◽  
Civil Cases ◽  
Court Hearing

The object of this research is the public relations arising when the prosecutor is involved in court hearing of civil cases by intervening into a case for delivering an opinion in the appellate, cassation and supervisory bodies, as well as problematic aspects of the application of his powers to deliver an opinion in the aforementioned bodies. The subject of this research is the materials of prosecutorial law enforcement and judicial practice, norms of civil procedural legislation of the Russian Federation that regulation these public relations, as well as positions formulated on the matter. Despite the fact, that the scientific literature paid attention to the separate aspects of submission of prosecutorial decision, the questions of submission of prosecutorial decision in the retrial of civil cases did not receive due coverage. Such situation led to a contradictory approach towards the question on possibility of delivering an opinion by the prosecutor in retrial of civil cases in the theory and case law. Therefore, based on the conducted research, the author makes recommendation with regards to exercising prosecutorial powers in submission of decision in retrial of civil cases by the courts, as well as the changes in current legislation that would bring certainty into these legal relations and contribute to elimination of the emerged contradictions.

scholarly journals The Legal Status of Subjects of Corporate Relationships: Doctrinal and Law Enforcement Aspects

2021 ◽  
Vol 2 ◽  
pp. 3-7
Author(s):  
Oksana V. Cherkasova ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Status ◽  
Case Law ◽  
Civil Code ◽  
Law And Order ◽  
Generic Term ◽  
Foreign Law ◽  
The Russian Federation ◽  
The Right

The article reviews the legal status of subjects of corporate relationships, analyzes doctrinal and law enforcement aspects. The author analyzes the scientists’ standpoints, various models of interaction between the subjects of corporate relationships existing in foreign law and order, case law, arrives at conclusions about the correlation between the categories of the “right of participation”, “right of membership”, “right of management”. It is noted that the membership concept evolves out of participation by performing the function of a generic term. It is suggested to determine the “right of management” of a corporation as just one of the member’s activity areas along with other rights. The author recommends to ensure consistency of the provision of Article 2 of the Civil Code of the Russian Federation and Articles 65.2, 65.3 of the Civil Code of the Russian Federation where the concept of the “right of participation” would act as a basic one and the “right of management” would be its constituent part.

scholarly journals RUSSIAN INVESTIGATION AS VIEWED BY A HISTORIAN

2019 ◽  
Vol 12 ◽  
pp. 3-10
Author(s):  
Aleksandr V. Fedorov ◽  
◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
18Th Century ◽  
Legal Aspects ◽  
Russian Society ◽  
History Of ◽  
The Russian Federation ◽  
Russian Law ◽  
The Government ◽  
Low Efficiency

The article is dedicated to the famous Russian historian and legal expert Doctor of History Dmitriy O. Serov and a brief analysis of his studies concerning the establishment and development of the Russian law enforcement authorities in the first third of the 18th century: courts, prosecutor’s office, fiscal service, investigative authorities. Having started his scientific activities from studies of history of the spiritual life of the Russian society from the 17th to the 18th century, D.O. Serov then moved on to the legal aspects of history of the 18th to the 20th century, history of the personnel of the national government machine focusing on investigative authorities and was recognized in our country and abroad as one of the best experts of the Peter the Great’s epoch, specialist in history of the Russian law enforcement and judicial systems, leading scientist studying history of the Russian investigative authorities. D.O. Serov developed new areas of historical and legal research; identified, researched and introduced into scientific discourse many earlier unknown or briefly mentioned archive files including the Instruction to Major’s Investigative Chancelleries of December 9, 1717. The educational course History of the Russian Investigative Authorities was launched based on his research; a new professional holiday, the Day of an Investigation Officer of the Russian Federation, was introduced by Resolution of the Government of the Russian Federation No. 741 of August 27, 2013 (July 25, the day of establishment of the first M.I. Volkonskiy investigative chancellery); some memorable dates of history of the national pre-trial investigation were introduced (including December 9, the Day of Establishment of Major’s Investigative Chancelleries). D.O. Serov justified that the Russian investigative authorities originated in the form of investigative chancelleries. The basis for acknowledgment of such chancelleries as investigative authorities is their characteristics as an independent permanent government authority, designated to investigate criminal cases on the pre-trial stage, being the only function of this authority. D.O. Serov’s research showed that the reason for a short life of such authorities was not their low efficiency. Quite the opposite, major’s investigative chancelleries were in advance of their time and turned out to be misfitting even for the reformed state mechanism of Russia.

scholarly journals Forms of Interaction between an Investigator and Bodies of Inquiry at the Initial Stage of Pre-Trial Proceedings

Lex Russica ◽  
2020 ◽  
Vol 73 (3) ◽  
pp. 70-79
Author(s):  
Yu. G. Torbin ◽  
A. A. Usachev ◽  
L. P. Plesneva
Keyword(s):  
Law Enforcement ◽  
Task Force ◽  
Criminal Procedure ◽  
Point Of View ◽  
Criminal Proceedings ◽  
Initial Stage ◽  
Criminal Procedure Law ◽  
The Russian Federation ◽  
The Right ◽  
To Receive

Despite the prolonged use of certain forms of interaction between the investigator and investigative agencies at the initial stage of pre-trial proceedings, the criminal procedure legislation still lacks some aspects of their implementation. This makes it necessary to study the current situation and substantiate the theoretical and practical provisions concerning interaction between an investigator and investigative agencies in the context of verification of the report of the crime in the light of the planned digitalization of domestic criminal proceedings. The author suggests that the forms of interaction, the application of which is expedient at the initial stage of pre-trial proceedings, include two procedural forms (giving written instructions to an investigative agency about carrying out operational search activities, obtaining explanations, obtaining assistance in carrying out investigative and other procedural actions) and two organizational forms (joint planning and formation of an investigative and task force). In order to increase the efficiency of criminal procedure at the initial stage of pre-trial proceedings, to ensure clarity of the language of criminal procedure law and its compliance with law enforcement, the auther proposes to amend Part 1 of Article 144 of the Code of Criminal Procedure by supplementing it with the right of authorized officials and bodies to give to investigative agencies mandatory written instructions for obtaining explanations, and to receive assistance from the investigative agency in carrying out verification actions. At the same time, the paper demonstrates the author’s approch to excluding obtaining explanations from the general list of procedural actions specified in Part 1 of Article 144 of the Code of Criminal Procedure of the Russian Federation and conducted by authorized subjects of verification of the report of the crime. Also, the paper analyzes the importance of introduction of electronic document circulation into criminal proceedings from the point of view of efficiency of interaction between the investigator and investigative authorities at the initial stage of pre-trial investigation.

scholarly journals Peculiarities associated with police inquiry into administrative violations committed on the Internet

2020 ◽  
pp. 21-26
Author(s):  
Dmitrii Novgorodov
Keyword(s):  
Law Enforcement ◽  
Public Relations ◽  
Russian Federation ◽  
Police Officers ◽  
Case Law ◽  
The Internet ◽  
Law Enforcement Agencies ◽  
The Subject ◽  
The Russian Federation ◽  
Administrative Proceedings

The object of this research consists in public relations that form in the course of initiation of cases on administrative violations committed on the Internet as part of the duties of law enforcement agencies. The subject of this research is the federal legislation and departmental normative legal acts of the Russian Federation regulating the organization of work of different police units, as well as case law materials. Analysis is conducted on the national legislation, statistical data provided by the Ministry of Internal Affairs of the Russian Federation, case law on administrative violations that were committed on the Internet. Having analyzed the materials of cases on administrative violations committed on the Internet, the author concludes that the law enforcement agencies sometimes evade their official duties, and exercise functions not typical of their positions. For example, the district police officers monitor the Internet for prevention and identification of administrative offences in the area served by them; if evidence of an offence is detected, administrative proceedings are initiated. The author offers the ways for solving the indicated problem.

The right to receive qualified legal aid: who helps and who is helped, the basic content of the right and its development

2021 ◽  
pp. 90
Author(s):  
Petr A. Skoblikov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Policy ◽  
Constitutional Court ◽  
Legal Assistance ◽  
The Russian Federation ◽  
The Moment ◽  
The Right ◽  
To Receive ◽  
Basic Content

The Constitution of the Russian Federation guarantees each the right to receive qualified legal assistance. In cases stipulated by law, legal assistance is provided free of charge. Every person detained, taken into custody, accused of committing a crime has the right to be assisted by a counsel (a lawyer) from the moment of detention, arrest or indictment, respectively. The article indicates the subjects of providing and receiving qualified legal assistance, reveals the content of the above constitutional provisions, shows how and to what extent they are implemented in the current legislation, what problems arise in the course of law enforcement, and what legal positions are taken by the Constitutional Court of the Russian Federation. At the same time, the author outlines the vectors of improving legal policy, including criminal policy, and also justifies socio-legal and other measures to ensure that the structure of society and the state more fully and accurately comply with the specified provisions of the Constitution of the Russian Federation.

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