Template-Type: ReDIF-Article 1.0
Author-Name: Lyudmila V. Polezharova
Author-Email: mila-minfin@mail.ru
Author-Workplace-Name: The State University of the Ministry of Finance of the Russian Federation
Title: End Income Recipient Concept in the International Tax Environment
Abstract: The article generalizes and systemizes international experience of counteraction of the international tax treaties abuse and presents a substantial analysis of the «end income recipient» concept. It presents the analysis of the impact of various principles within the concept on behavior of the businesses, defines the role thereof as an instrument of counteraction of the international tax treaties abuse. The methods of enhancement of such counteraction in Russia are defined.
Classification-JEL:
Keywords: double taxation, end income recipient concept, counteraction of front and intermediary companies, tax evasion, abuse of international treaties
Journal: Finansovyj žhurnal — Financial Journal
Pages: 83-96
Issue: 4
Year: 2011
Month: October
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/4/statii/2011_04_09.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:110409:p:83-96