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Status oecd commentary in russia and issues beneficial ownership

Vinnichenko Anastasia Dmitrievna  (Financial University under the Government Russian Federation, Moscow )

This article reviews the status of the Commentary to the OECD Model Convention in Russia. The author considers question of the use of the OECD’s clarifications and the Commentary to the OECD Model Convention in solving topical tax disputes. The article describes the impact of trends and changes in the OECD Model Convention and its Commentary on the Russian legislation and practice.

Keywords:OECD Commentary, beneficial owner, double taxation, benefits, tax treaty, OECD Model Tax Convention on income and capital, tax legislation
 

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Citation link:
Vinnichenko A. D. Status oecd commentary in russia and issues beneficial ownership // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2015. -№05-06. -С. 56-58
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