Russia: Court accepts a tax challenge based on the conduit company doctrine

April 30 2012

Show more sharing options

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

GenAI to become integral, 85% of tax firms say

While nearly all large firms said they were already using GenAI, only 63% of small firms reported the same

Sam Sholli, April 07 2025

Direct Tax

Pillar two and M&A: navigating the new regime

The OECD’s minimum tax rules will require enhanced due diligence from buyers, says Osborne Clarke partner Esther Villa

Esther Villa , April 04 2025

Indirect Tax

This week in tax: Donald Trump announces new global tariff regime

The EU is preparing countermeasures to protect its interests, Ursula von der Leyen said; in other news, the NRA is suing the state of Colorado over a 6.5% tax on the sale of firearms

Sam Sholli, April 04 2025

Transfer Pricing

‘Reinforces crucial principle’: Experts dissect Italian Supreme Court TP ruling

The ruling is ‘well-structured’ in its references to the OECD TP guidelines, one expert says, while another argues it overlooks key technical issues

Sam Sholli, April 03 2025

Transfer Pricing

Indian tax authority signs record 174 APAs in 2024/25

India also brokered its first-ever multilateral APA last year, the Central Board of Taxes announced

Sam Sholli, April 02 2025

Direct Tax

US multinationals can’t sidestep pillar two: RSM tax leader

A global tax framework may not materialise anytime soon, but a common set of principles is becoming increasingly necessary, Rudolf Winkenius also tells ITR

Tom Baker, April 02 2025

Indirect Tax

Part of Eton College viewed from playing fields

UK court case on private school VAT policy begins

Kingsley Napley’s claimants are arguing that taxing the provision of education breaches the European Convention on Human Rights

Sam Sholli, April 01 2025

Direct Tax

Has Trump killed all hope of an effective pillar two?

While pillar two can progress without the US, it won’t reach the same heights without American involvement, argues Renáta Bláhová, founding partner of BMB Partners Taxand

Renáta Bláhová, March 31 2025

Direct Tax

Aerial view of Christ and Botafogo Bay from high angle.

Brazil’s proposed 10% withholding tax prompts local concern

There are unanswered questions as to how foreign investors could reclaim money via tax credits, advisers suggested

Sam Sholli, March 31 2025

Direct Tax

State of the market: analysing India’s ‘standout’ tax advisers

Amid an ever-changing tax environment, India’s advisory market is bustling with competition ahead of the 2025 World Tax rankings and ITR Awards

Ed Conlon, March 28 2025