Interrelation of General Anti-Avoidance Rules in National Laws and Limitation on Benefits Clauses in International Tax Treaties.

This master’s dissertation is devoted to the analysis of the most topical and important issues with regard to the interaction of general anti-abuse rules (hereinafter – GAAR), established by the domestic legislation or judicial doctrines of countries, and limitation on benefits clauses (hereinafter - LOB), established in international tax treaties, related with the understanding and application of these anti-abuse rules in international tax law. This research paper identifies the general characteristics of GAAR and LOB rules, in particular, general goals and objectives, legal characteristics and design elements, including the question of the interrelation between GAAR and special anti-abuse rules (hereinafter – SAAR). In particular, the study also analyses the issue of the justification of the simultaneous co-existence of GAAR and SAAR, as well as considers the question of in what situations and to what extent GAAR and SAAR should be applied. This research identifies specific goals and objectives, as well as differences in the application of GAAR and LOB rules. After analysis of the international legal experience, this dissertation considers the issue from the Russian legal perspective. In particular, this research analyses interaction of the concept of unjustified tax benefit (the Russian version of GAAR) with LOB rules, the interaction of the concept of Beneficial Owner with the concept of unjustified tax benefit, and lastly, interaction of the concept of Beneficial Owner with LOB rules. This study can contribute to the development of uniform approaches to understanding and application of GAAR, LOB and SAAR rules in Russia, providing legal certainty for taxpayers and helping to reduce tax disputes on this subject and improve the quality of legal positions of tax authorities and taxpayers when considering tax disputes that concern the analysed issues.