The Business Purpose Test in Russian Jurisprudence

Type

Journal

Author

Fakthutdinov, R.

Country

Russia

Published Date

August 17, 2011

Issue

Bulletin for International Taxation 2011 (Volume 65), No. 10

DOI

https://doi.org/10.59403/1fcesaw

Document

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This article analyses the origins of the business purpose test worldwide and how the principle has been implemented in Russia by way of the most recent court decisions.

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The Business Purpose Test in Russian Jurisprudence