The Legal Status of Related Parties in the Tax Law of the Russian Federation

Related parties in the tax law of the Russian Federation are a fundamental institution that is closely associated with a number of other tax law institutions: controlled transactions, controlled foreign companies, transfer pricing, beneficial owner, international groups of companies. However, the majority of domestic research on the topic is focused on the study of individual aspects related to the institution of related parties. In view of the importance and complexity of the category of "related parties" in the tax law of the Russian Federation, the author set a goal to form a comprehensive view of the institution of related parties in the tax law of the Russian Federation, taking into account the peculiarities of the legal status of related parties as a special category of taxpayers. Using historical, comparative, comparative legal, logical and formal legal methods, the author analyzes approaches to the definition of related parties in the tax law of the Russian Federation, delimiting the definition of "related parties" from the categories of related branches of law, the evolution of legal regulation, sources of regulating the legal status of related parties. The study of the legal status of related parties directly includes the study of the rights and obligations of this taxpayers. The paper proposes the author's classification, in particular, the division of rights and obligations into general and special. In the course of the analysis, the author comes to conclusions about the imbalance of the legal status of related parties, about the dual nature of the rights of taxpayers recognized related. The study of the legal status of related parties was carried out in close connection with the legal problems of the institutions of controlled foreign companies, the judicial criterion of recognition of persons as related, and the rules of thin capitalization.