Определение «бенефициарного (фактич

Определение «бенефициарного (фактического) получателя дохода»
• Планируется введение унифицированного определения «бенефициарного (фактического) получателя/собственника дохода» для целей применения международных налоговых соглашений при выплате из РФ дивидендов/ процентов/ роялти в пользу иностранных лиц. Если лицо, в пользу которого выплачивается доход, не будет признаваться его фактическим /бенефициарным получателем, в применении пониженных ставок налога у источника в РФ будет отказано
Признание всех сделок с офшорами контролируемыми для целей ТЦО

• Пороговое значение для признания контролируемыми для целей трансфертного ценообразования сделок с лицами, зарегистрированными в офшорах, может быть снижено с 60 млн. руб. до 0, т.е. для любой транзакции, которую российский налогоплательщик будет осуществлять с офшорной компанией, может потребоваться подготовка уведомления в налоговые органы и документации по ТЦО
Повышение прозрачности юридических лиц и образований, раскрытие информации
Возможно введение новых правил, согласно которым:
• Российские компании должны будут раскрывать информацию о бенефициарах (конечных владельцах бизнеса), в том числе в бухгалтерской отчетности. Также возможно ведение единого реестра бенефициаров российских организаций с правом доступа к нему налоговым органам
• Банки и финансовые институты будут обязаны по запросу раскрывать информацию о реальном положении
• Налоговые органы получат доступ к «аудиторской тайне», т.е. сведениям, которые независимые аудиторы получают в процессе проведения проверки деятельности компании
Противодействие легализации (отмыванию) доходов, полученных преступным путем
• Предполагается введение концептуальных мер по противодействию деятельности по отмыванию доходов, нажитых преступным путем, уклонению от налогообложения, в том числе возможное введение уголовной ответственности за такие действия


• Ограничение признания в составе расходов для целей налогообложения процентных и иных финансовых платежей, произведенных с целью размывания налоговой базы
• Разработка рекомендаций по трансфертному ценообразованию в рамках финансовых операций между взаимозависимыми лицами

• Налогообложение при существенном «цифровом» присутствии
• Более эффективный сбор косвенных налогов

• Разработка многостороннего соглашения с конкретными процедурами автоматического обмена налоговой информацией
• Ориентация на стандарты FATCA

• Разработка более эффективных механизмов разрешения налоговых споров, имеющих отношение к применению международных налоговых соглашений

Результаты (английский) 1:

The definition of "beneficial (actual) income recipient"
• The introduction of a uniform definition of "beneficial (actual) recipient / Property income" for purposes of the application of international tax treaties of the Russian Federation in the payment of dividends / interest /in favor of foreign entities.If the person in whose favor the income is paid, it will be recognized as the actual / beneficial recipient to apply reduced rates of withholding tax in Russia will be denied
Recognition of all transactions with offshore companies controlled for TCI

• The threshold for recognition controlled for purposes of transfer pricing transactions with entities registered in offshore,can be reduced to 60 million rubles. to 0, i.e. for each transaction, which will carry Russian taxpayer with an offshore company,may require the preparation of notifications to the tax authorities and the documentation of TCI
Increased transparency of legal persons and entities, disclosure
Perhaps the introduction of the new rules, according to which:
• Russian companies will have to disclose the beneficiaries (end business owners), including in the financial statements.It is also possible maintenance of a unified registry of beneficiaries Russian organizations with access to it to the tax authorities
• Banks and financial institutions will be required upon request to disclose information about the real state
• Tax authorities will have access to "secret audit", ie information,that independent auditors obtained during an audit of the company
(laundering) of proceeds from crime
• It is assumed conceptual introduction of measures to combat money laundering activities, proceeds from crime, tax evasion,including the possible introduction of criminal responsibility for such actions


• Limit recognition as an expense for tax purposes, interest and other financial chargesfor the purpose of erosion of the tax base
• Develop recommendations on transfer pricing in financial transactions between related parties

• Taxation of significant "digital" presence
• More efficient collection of indirect taxes

• Development of a multilateral agreement with the specific procedures of automatic exchange of tax information
• Focus on standards fatca

• The development of more effective mechanisms for resolving tax disputesrelevant to the application of international tax treaties

Результаты (английский) 2:

The definition of "beneficial (de facto) the recipient of income"
• The introduction of a uniform definition of "beneficial (actual) receiver/owner income" for the purposes of the application of international tax treaties upon payment of dividend/interest/RF in favour of foreign persons. If the person in whose favour the paid income will not be recognized by its actual/beneficial recipient, in the application of the reduced rate of tax at the source in Russia will be denied
Recognition of all transactions with offshore companies controlled by the TSO

• recognition threshold controlled for the purposes of transfer pricing of transactions with persons registered in offshore, can be reduced by 60 million. rub. up to 0, i.e. for any transaction that the taxpayer would be with Russian offshore company You may need to prepare notification to the tax authorities and the documentation of TSO
transparency of legal persons and entities, disclosure
Perhaps the imposition of new rules that:
• Russian companies will have to disclose the beneficiaries (target business owners), including in the financial statements. It is also possible to maintain a single register of beneficiaries of Russian organizations with the right of access to the tax authorities of the
• Banks and financial institutions will be obliged to disclose information on request about the real state of
• tax authorities will have access to the "secret", i.e. audit information that independent auditors are in the process of conducting verification activities
Countering the legalization (laundering) of proceeds received by criminal way
• Introduction of conceptual measures to counteract the laundering proceeds, evasion of tax, including the possible introduction of criminal responsibility for such acts


• limiting the recognition of expenses for tax purposes interest and other financial charges made to the erosion of the tax base
• development of recommendations on transfer pricing in the financial transactions between related

• Taxation with a significant "digital" presence
• indirect tax collection more efficient

• Development of a multilateral agreement with the specific procedures of the automatic exchange of tax information
• focus on standards of FATCA

• development of more effective mechanisms for the resolution of tax disputes relating to the use of international tax treaties

Результаты (английский) 3:

The definition of "stamp (actual) of the recipient income"
- It is planned to introduce a unified definition of "stamp (actual) of the recipient/owner income" for the purposes of the application of international tax agreements in the payment of dividends/ per cent/In favor of foreign persons.If a person, in favor of which is paid income, will not be recognized by its actual /definition the recipient, in the application of reduced rates of tax at source in the Russian Federation will be denied
Recognition of all transactions with mln. controlled for purposes ТЦО

the threshold value for the recognition of controlled for the purposes transfer pricing transactions with persons, registered in офшорах,Can be reduced to 60 million roubles. 0, i.e. , for any transaction, which the Russian taxpayer will be to implement the offshore company,It may be necessary to prepare notification in the tax authorities and documentation on ТЦО
increased transparency legal persons and entities, disclosure of information
may be the introduction of new rules, according to which:
The Russian company will be to disclose information on the beneficiary countries (end-owners business), including in the accounting records.You may also conduct a single registry key beneficiaries of the right of access to the it tax authorities
Banks and financial institutions will be obliged to request to disclose information on the real situation
the tax authorities will have access to the "audit secrets", i.e. , information,Which independent auditors are in the process of verification of the activities of companies
opposition to legalization (laundering) of proceeds of crime
- It is proposed to introduce an conceptual measures to counteract in laundering the proceeds, proceeds, evasion of taxation,including possible introduction criminal responsibility for such actions


- restriction of recognition in the costs for tax purposes interest and other financial payments,Produced with a view to resolving tax base
develop recommendations on with pricing in the framework of the financial transactions between interdependent individuals more multitasking performance

The taxation with a significant "digital" presence of
the more effective collection indirect taxes more multitasking performance

The elaboration of a multilateral agreement with the specific procedures automatic exchange of tax information
- Orientation to standards FATCA

- The development of more effective mechanisms for resolving tax disputes,Of relevance to the application of international tax agreements