Об условиях применения льгот по российским соглашениям об избежании двойного налогообложения

Abstract

The article focuses on rules regulating who is entitled to treaty benefits under Russian tax treaties. Tax treaty benefits cover all mechanisms of elimination of double taxation, guaranties and mechanisms of protection of taxpayer’s rights available under a double tax treaty. Entitlement to tax treaty benefits may be studied widely – as covering all rules of double tax treaties and national legislation on applicability of a certain benefit, and in a more narrow way – as covering just applicable anti-avoidance rules. The focus is on analysing the rules specifically aimed at discouraging abuse of benefits – the principle purpose test and the simplified benefit limitation provision. The principle purpose test is considered in more detail as a general anti-avoidance rule for applying tax treaty benefits.