The Business Purpose Test in Russian Jurisprudence

Journal
Author
Fakthutdinov, R.
Country
Russia
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article analyses the origins of the business purpose test worldwide and how the principle has been implemented in Russia by way of the most recent court decisions.