Мачехин В.А. Проблемы применения правил тонкой капитализации в Российской Федерации

Аннотация: В настоящей статье предлагается краткое изложение основных проблем применения правил тонкой капитализации в России, рассмотренных на заседании Российского отделения Международной налоговой ассоциации, состоявшегося 18 декабря 2009 г. в Финансовой Академии при Правительстве РФ.

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Abstract: Growing role of Russian economy made the topic of taxation of Russian direct investments in the European Union (EU) quite topical. Due to the entry of a number of Central and East European countries into the EU, competition between European states for a more advantageous tax climate in the sphere of investments reached the new stage. At the present time we can see how the two heterogenic systems of tax incentives, Estonian and Bulgarian, compete with each other and other systems of the ‘old’ members of the EU. The author of the article viewed the typical peculiarities of taxation of income in those two countries from the point of view of attracting Russian investments. The article was originally written in German and has been translated by M. R. Pinsky (Candidate of Economics, associate professor of the Department of Taxes and Taxation at Finance Academy under the Government of the Russian Federation.

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