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ВЗАИМОЗАВИСИМЫЕ ЛИЦА: КОРПОРАТИВНЫЕ ПОКРОВЫ И ФИСКАЛЬНЫЕ ПРОБЛЕМЫ
The problem of relations between a legal entity and its founders (participants) is relevant for various branches of law, since the principles underlying the concept of a legal entity (autonomy and limitation of liability) can be a means for various abuses. Modern legal doctrine continues to develop the concept of removing the corporate veil, which was accepted in Russia. There are also several rules in the tax law which allow to impose legal consequences of actions of an interdependent (affiliated) legal entity on the relevant person. The purpose of the study is to analyze these relations in the view of tax issues, including the consequences of tax and legal retraining of the transactions' results, bringing the controlling individual to responsibility for causing damage to the budget in cases where the legal entity served only as a "cover" for its actions, de facto not being an independent participant in economic activity. Objectives of the study is to explore the meaning of the principles of autonomy and the limitation of the legal entity's liability for tax law, to identify and systematize the legal model of counteraction to the abuses in the tax sphere, to consider the basic model of their construction. The author uses the methods of analysis and synthesis, deduction and induction, which contributed to the disclosure of the essence of legal phenomena in their integrity and relationship, ordering and systematization of research issues and conclusions drawn from it. The article reveals the constructions of counteraction to tax abuses in the national legislation on taxes and fees, in the international treaties of the Russian Federation on avoidance of double taxation of income and counteraction to tax evasion, in judicial doctrines. It is noted that legal, economic and actual types of control are used to identify taxed persons. The conclusion is made that the principle of substance over form prevails in the tax sphere is the basis of models of combating abuses in the tax sphere. Since the structural elements of transnational corporations implement the group's fiscal interests in General, legal decisions aimed at independent, independent taxpayers are ineffective in relation to them. The article assesses the following structures: the concept of unjustified tax benefit, the Institute of tax control of prices in transactions between related parties (transfer pricing rules), the concept of a person having the actual right to income (beneficial owner), the rules of insufficient (thin) capitalization, the Institute of controlled foreign companies.