Судебная защита прав налогоплательщика - иностранной организации в налоговых спорах

Translated title of the contribution: JUDICIAL PROTECTION OF RIGHTS OF A TAXPAYER-FOREIGN ORGANIZATION IN TAX DISPUTES

Research output: Contribution to journalArticlepeer-review

Abstract

An increase in the number of tax disputes related to withholding taxes from earnings paid by Russian organizations to theirforeign counterparties has posed a question to the courts concerning engaging representatives of a foreign taxpayer organization in court proceedings as a third party. An ambiguous jurisprudence concerning necessity to attract such representatives results in violating a constitutional right to judicial protection, as otherwise the foreign taxpayer organization cannot protect its property rights in its relations with the Russian Federation.
Translated title of the contributionJUDICIAL PROTECTION OF RIGHTS OF A TAXPAYER-FOREIGN ORGANIZATION IN TAX DISPUTES
Original languageRussian
Pages (from-to)54-59
JournalАКТУАЛЬНЫЕ ПРОБЛЕМЫ РОССИЙСКОГО ПРАВА
Issue number1(86)
StatePublished - Jan 2018

Scopus subject areas

  • Social Sciences(all)

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