The Anti Tax Avoidance Measures (Through the Example of Taxation of Passive Income)

The increasing mobility of capital and intellectual property creates the opportunity for their relatively unexpensive and quick movement from state to state. This process is accompanied by the development of abusive practices in the field of taxation, in which passive incomes (interest, dividends, royalties) are widely used. The main purpose of this paper is to describe and analyze the specifics of passive income, the characteristics of their taxation, in particular, in accordance with Russian tax legislation, to examine measures aimed at combating illegal abusive schemes and to study cases from the Russian judicial practice related to the use of these measures. The conclusions of this study are based on an analysis of Russian and international tax law, international "soft law" acts, scientific doctrine, the Russian courts practice . The findings confirm the existence of certain shortcomings in the area of application of anti-avoidance measures and indicate the necessity to eliminate the formal approach to law enforcement.