DOI: 10.30729/2541-8823-2019-4-2-123-131

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Denis Akhmetyanov
Master student of the Law Faculty, National Research University – Higher School of Economics
Lyaysan Mingazova
Master student of the Law Faculty, National Research University – Higher School of Economics

Abstract:The article is devoted to dependent agent in double tax treaties of Russia. Current market conditions force companies to look for new jurisdictions to expand their activity. Under certain conditions, a foreign company’s activity in another jurisdiction may create a permanent establishment (hereinafter – PE). Profits of foreign legal entity (non-resident) is taxable in the Russian Federation if its activity creates a PE. Of course, companies are often concerned that this has not happened as it is related to tax economy. There are two types of PE in Russia – general PE and dependent agent. In this article, the authors conduct a legal analysis of the criteria for determining the agency type of the PE. A special attention is paid to Russian double tax treaties (hereinafter – DTT). The article also discusses the «Oriflame» case which addresses the issue of recognition of a legal entity as a dependent agent.

References
Konnov O.Yu., Institute of Permanent Representation in Tax Law: Study Guide, ed. by S.G. Pepelyaev. Moscow: Academic Law University Publ., 2002.
Kopina A.A., Tax control in foreign economic activity, Laws of Russia: experience, analysis, practice, 2017, no. 7.
Yarullina G.R., Agency type of permanent establishment as an extension of the concept of permanent establishment: Russian and international approaches, Financial Law, 2016, no. 11.

Information about the author
Denis Akhmetyanov (Moscow, Russia) – Master student at the Law Faculty, National Research University – Higher School of Economics (3 Bol’shoy Trekhsvyatitel’skiy Pereulok, Moscow, 109128, Russia; e-mail: ahmetyanov.d@gmail.com);

Lyaysan Mingazova (Moscow, Russia) – Master student at the Law Faculty, National Research University – Higher School of Economics (3 Bol’shoy Trekhsvyatitel’skiy Pereulok, Moscow, 109128, Russia; e-mail: mngzv.lr@gmail.com).

Recommended citation
Akhmetyanov D., Mingazova L. Dependent agent in double tax treaties of Russia: a legal analysis of criteria. Kazan University Law Review. 2019; 4 (2): 123–130. DOI: 10.30729/2541-8823-2019-4-2-123-131



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