俄罗斯税法典对受益所有人概念的引入和司法实践

Concept of Beneficial Ownership Introduced by the Russian Tax Code and Its Judicial Practice

在双边税收协定中,税收优惠应最大限度给予协定伙伴国存在最密切经济利益联系的居民企业,只有对所得享有独立支配权以及能决定未来经济命运的实际所得人才能够适用受益所有人概念,享受免税或低税率待遇。在国际税收方面,俄罗斯税务机关当前面临的主要问题就是避免双重征税协定的滥用以及不恰当地适用协定优惠,而受益所有人概念已成为俄罗斯打击滥用双重征税协定的主要手段。2015年1月1日,俄罗斯税法典引入受益所有人概念的规定正式生效。俄罗斯税法典的这一修订对我国国际税收领域也有一定的借鉴意义,同时也将促使中国投资者投资俄罗斯时需要慎重考量投资的商业架构。

In bilateral tax treaties, tax incentives should be given to resident companies that have the closest economic interests in the agreed partner countries, and only the owners who actually have independent control over their income and can determine the future economic destiny can apply the concept of beneficial ownership and enjoy tax exemption or low-tax treatment. In terms of international taxation, the main problems currently faced by the Russian tax authorities are the avoidance of the abuse of double taxation agreements and the improper application of treaty incentives, and the concept of beneficial ownership has become the main means of anti-abuse of double tax agreements in Russia. On 1 January 2015, the provision on the concept of beneficial ownership introduced in Russian Tax Code entered into force. This revision of the Russian Tax Code also has certain reference significance for the international taxation field of China, and it will also require a careful consideration of the commercial structure of investment by Chinese investors investing in Russia.