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Article

Понятие «фактический получатель дохода» в международной, зарубежной и российской налоговой практике

Янкевич С. В., Вишневский П. Н.

The term «beneficial owner» is interpreted in the article in the context of international, foreign and Russian tax practice. The different interpretations of the term «beneficial owner» incorporated in international treaties, national legislation and case law are shown. The international bonds issuance by Russian lenders is given as an example in which the authors demonstrate the problems arising out of the application of this term in Russia.