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Russia - Supreme Arbitration Court Adopts “Disregard of Legal Entity” Approach to Combat Tax Fraud

Country:
Russia
Author:
B. Bruk
Issue:
European Taxation, 2010 (Volume 50), No 12
Published:
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.
 
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