Russia - Supreme Arbitration Court Adopts “Disregard of Legal Entity” Approach to Combat Tax Fraud
- B. Bruk
- European Taxation, 2010 (Volume 50), No 12
- 13 October 2010
In this note, the author outlines the history of anti-abuse measures in Russia, as well as three recent Russian Supreme Arbitration Court decisions that adopt the common law concept of disregarding a legal entity where the structure is abusive and set up for the purpose of avoiding tax.