The legal portal Pravo.ru published an article by Ksenia Panteleeva, Deputy Managing Partner, Head of the Regional Office in Ekaterinburg of Alliance Legal Consulting Group.
‘How doctrines on the topic of foreign economic activity correlate with the principles of tax law: practice of Russian courts’
In the current macroeconomic situation under sanctions pressure, foreign economic activity requires a systematic analysis of risks, including tax risks. This is due to the fact that most transactions are made with companies that do not have a permanent establishment in the Russian Federation.
The global law enforcement approach of the Russian justice to the issue of taxation can be formulated as the concept of inadmissibility of circumvention of the tax law. Although Russia considers itself as a country with a continental system of law, for a long time domestic courts have been opposing circumvention of the tax law by referring to different judicial doctrines rather than legal norms.
This article will be useful for entrepreneurs who are engaged in foreign economic activities - for example, importing goods from abroad, especially through intermediaries.
The article examines how such transactions are interpreted by the Russian tax authorities and courts, as well as what risks may arise even if the documents are correct.