For example, tax authorities will determine the beneficiary through exchange of information through the participation of the Russian Federation on tax issues (Strasbourg, 25 January 1988) ETS N 127 (Russian Federation, contracted to the contract and approved the federal law on November 4, 2014, the Russian Federation, has come into effect on 1 July 2015 for
Referring to the decision of the JULY 30 of July 2013 of the Russian Federation of the General Assembly of the June 30, 2013, N 57 “About some issues that occur when the Arbitration Courts implies a portion of the first tax law of the Russian Federation of the Russian Federation. / 16905, the Russian Federation Ministry of Finance reminds that the tax representative is responsible for the accuracy of tax calculation and withholding.
According to the position of the Russian Federation of the High Arbitration Court General Assembly, the control authorities have the right to implement the amount of taxes not cut from the tax representative while paying the income of a foreign organization (2nd paragraph 2 of the decision). The Russian Federation of the Rustary Court of June 30, 2013 The General Assembly Court General Assembly N 57) This position is based on the Russian Federation of the income is not registered to the tax authorities, so the tax administrations are impossible. In this case, both tax and penalties can be collected from the tax agency that accrued until the fulfillment of the tax payment obligation (30 July 2013 and 57 of the decision No. 57, 7, paragraph 2, high board decision, 20 September 2011 and the Russian Federation of 5317/11 Court of Arbitration).
It can be concluded that the Ministry of Finance and the federal tax service is strongly recommended that the regulatory authorities are confirmed that the revenue is transferred to the income paid income of the tax representative. and the person who has the right to dispose of this type of income independently is one and the same person (the right of the usufruct).
For example, in the Federal Tax Service Letter on April 13, 2015 No. ОА-4-17 / 6277 @ The foreign organization in which the income is concluded that the discounted proportions in accordance with the provisions of the international agreement in accordance with the provisions of the international agreement without double taxation. The income is then carried out in accordance with the norms of taxation, Russian tax legislation and fees. That is, preferential taxation is not applied and the tax rates from art while paying to a foreign organization. 284 of the Russian Federation Tax Code. So, according to paragraph 1 of the paragraph 1 of the art. The Russian Federation of Tax Code 284 is subject to taxation of the interest income in the form of debt obligations. According to 3rd paragraph 3 of Art of Art. The Russian Federation of the Tax Code of the Tax Code to the share of the Russian organizations of the Russian organizations and the dividend of the organization in any way of the organization’s capital is 15%.
At the same time, the Russian Federation letter of the Ministry of Finance describes that N 03-08-05/3841 of the N 03-08-05 / 3841, which pays the income of the income that the tax agency has implemented the provisions of Russia’s international agreed. If the federation and the foreign organization’s income tax is disconnected from the entire income tax or during the calculation of taxes received from the income of a foreign organization and remote during tax control measures, the person who has the right to receive this income is the right to take the tax return in this article with the provision of the documents specified in this Article 4. foster