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Article

Номинальный руководитель в деятельности юридического лица

Закон. 2016. № 6. С. 111-120.

The paper is devoted to the notion of "nominee director", which is widely used by Russian tax authorities and courts in tax cases. This notion has neither legal definition nor special criteria to avow the person as a nominee director. However, the use of it may entail legal consequences rot both: the nominally controlled legal entity, headed by a nominee director, and its counterparties. The authors conclude that the use of the term "nominee directir" in its current interpretation directly contradicts the public nature of tax relations.