16 may 2016

"Nalogoved" [Tax Expert] carries an article by Tatiana Vladimirova and Aleksandra Ambrasovskaya

The May 2016 issue of the Nalogoved journal features an article by Tatiana Vladimirova and Aleksandra Ambrasovskaya, "Thin-capitalization rules: Applicability to Loans Between Russian Companies", in its "Lessons From a Legal Case" section.

The article reviews the positions taken by a taxpayer, a tax authority, and the courts in a particular litigation case, draws appropriate conclusions, and offers expert commentary.