http://eytax.ru/

”ENКондуитные” компании: правоприменительная практика

Beneficial ownership (withholding tax)

ZAO "Toros"
Taxpayer / Tax agent
Interest
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/f18a37d5-310b-494d-aead-caa4fb0c5e1d
Link to case in index of arbitration cases
2007
Audit period
2011
ENГод вынесения последнего решения
Eastern Value Partners Limited
Taxpayer / Tax agent
Interest
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/c07156d1-f155-4da9-8ada-67b8b6853c5a
Link to case in index of arbitration cases
2008 - 2010
Audit period
2012
ENГод вынесения последнего решения
ОАО "KB "Moskommertsbank"
Taxpayer / Tax agent
Interest
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/fe82a0c5-bcf5-4d26-85ef-bc23d395b615
Link to case in index of arbitration cases
2009 - 2010
Audit period
2015
ENГод вынесения последнего решения
ООО "TD "Petelino"
Taxpayer / Tax agent
Royalties
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/6ac9d3bc-81cd-4bb1-af0f-22052ef4f596
Link to case in index of arbitration cases
2010 - 2011
Audit period
2015
ENГод вынесения последнего решения
ZAO "Votek Mobile"
Taxpayer / Tax agent
Dividends
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/5c14d57a-fa0d-4e57-87d2-79edd7fd7851
Link to case in index of arbitration cases
2012
Audit period
2015
ENГод вынесения последнего решения
ОАО "Saint Petersburg Telecom"
Taxpayer / Tax agent
Dividends
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/026312b7-cc1c-492f-9f9b-eabf6aa61725
Link to case in index of arbitration cases
2010 - 2011
Audit period
2016
ENГод вынесения последнего решения
Japan auto manufacturer
Taxpayer / Tax agent
Royalties
Type of income
+
Dispute outcome
https://www.nalog.ru/rn77/service/complaint_decision/6055214/
Link to case in index of arbitration cases
2012 - 2013
Audit period
2016
ENГод вынесения последнего решения
PAO "MDM Bank"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/c99f6a08-87ac-4251-b67f-90a548a41ecd
Link to case in index of arbitration cases
2011 - 2012
Audit period
2016
ENГод вынесения последнего решения
ZAO "Votek Mobile"
Taxpayer / Tax agent
Dividends
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/efd926c0-5340-4f89-adc5-c54145468f69
Link to case in index of arbitration cases
2011
Audit period
2016
ENГод вынесения последнего решения
АО "Bank Inteza"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/c99f6a08-87ac-4251-b67f-90a548a41ecd
Link to case in index of arbitration cases
2011 - 2012
Audit period
2016
ENГод вынесения последнего решения
PAO "Vladimirskaya Energosbytovaya Kompaniya"
Taxpayer / Tax agent
Capital gains
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/47187a72-ca2f-4ae7-a5ce-32b51f667e8f
Link to case in index of arbitration cases
2011 - 2013
Audit period
2017
ENГод вынесения последнего решения
ZAO "Kredit Evropa Bank"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/a0b582a9-0816-42e3-9111-452dabeaf973
Link to case in index of arbitration cases
2010 - 2011
Audit period
2017
ENГод вынесения последнего решения
ООО "ArtPak"
Taxpayer / Tax agent
Interest
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/c218fffa-2937-4361-a8d7-447c5379755d
Link to case in index of arbitration cases
9 months of 2015
Audit period
2017
ENГод вынесения последнего решения
PAO "Severstal"
Taxpayer / Tax agent
Dividends
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/25668b3d-a940-4cc3-b523-c56d91fd5bec
Link to case in index of arbitration cases
2011
Audit period
2017
ENГод вынесения последнего решения
ОАО "Sakharny Zavod "Leningradskiy"
Taxpayer / Tax agent
Dividends
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/ea49d46a-a90f-4a72-b781-d29bb94fe1dc
Link to case in index of arbitration cases
6 months of 2014
Audit period
2017
ENГод вынесения последнего решения
ООО "Krasnobrodskiy Yuzhny"
Taxpayer / Tax agent
Dividends
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/e3e9b616-e1c7-4488-9335-82df63244446
Link to case in index of arbitration cases
2012
Audit period
2017
ENГод вынесения последнего решения
AO "NNK Pechoraneft"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/d863a0db-4c2c-4958-bf87-4c43ceacdd90
Link to case in index of arbitration cases
2012
Audit period
2017
ENГод вынесения последнего решения
ZAO "Sakharny Zavod "Uvarovskiy"
Taxpayer / Tax agent
Dividends
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/d54f5112-c81d-46fb-a2c7-d9ed9f68b30f
Link to case in index of arbitration cases
2014
Audit period
2017
ENГод вынесения последнего решения
AO "Nauchno-proizvodstvennoe obyedinenie "Tsifrovye televizionnye sistemy"
Taxpayer / Tax agent
Interest
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/81e05eeb-d5b9-4771-9bad-9ff74fada5d4
Link to case in index of arbitration cases
2013 - 2014
Audit period
2017
ENГод вынесения последнего решения

Other disputes on conduit companies (thin capitalization, deductibility of expenses, permanent establishment)

ООО "Naryanmarneftegaz"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/6a50b48b-8351-445e-968b-531dcb26c749
Link to case in index of arbitration cases
2006 - 2007
Audit period
2012
ENГод вынесения последнего решения
ОАО "National bank TRUST"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/2014a4cd-4ccb-40c7-8eaa-1a7ca3d5e8fd
Link to case in index of arbitration cases
2007 - 2008
Audit period
2014
ENГод вынесения последнего решения
ZAO "Teleset Ltd"
Taxpayer / Tax agent
Interest
Type of income
+
Dispute outcome
http://kad.arbitr.ru/Card/489c0d4d-9ca9-4816-967d-86ff44b0f969
Link to case in index of arbitration cases
2008 - 2010
Audit period
2014
ENГод вынесения последнего решения
ООО "Ekvant"
Taxpayer / Tax agent
Royalties
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/98f7dffc-69f9-413a-9cd9-62d0ad17dbef
Link to case in index of arbitration cases
2008 - 2009
Audit period
2015
ENГод вынесения последнего решения
ОАО "Mashinostroenie i gidravlika"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/268065da-8d3d-4c70-900b-a68be87738cc
Link to case in index of arbitration cases
2010 - 2011
Audit period
2015
ENГод вынесения последнего решения
ООО "Oriflame Cosmetics"
Taxpayer / Tax agent
Royalties
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/837554e8-24a2-4cde-a55f-babf9107c22f
Link to case in index of arbitration cases
2008 - 2009
Audit period
2016
ENГод вынесения последнего решения
ОАО "National bank TRUST"
Taxpayer / Tax agent
Capital gains
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/4d3e537b-bc38-4be1-8a29-d62a2201a1b5
Link to case in index of arbitration cases
2016
Audit period
2016
ENГод вынесения последнего решения
ООО "Nestle Russia"
Taxpayer / Tax agent
Interest
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/5b461e02-8295-4e7c-8ada-c5ce2a4dcdcf
Link to case in index of arbitration cases
2010 - 2011
Audit period
2016
ENГод вынесения последнего решения
ОАО "Sakharny Zavod "Cheremnovskiy"
Taxpayer / Tax agent
Dividends
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/e24e0eb4-75d7-4648-a919-08c6e0ea6de4
Link to case in index of arbitration cases
9 months of 2014
Audit period
2016
ENГод вынесения последнего решения
АО "Serebro Magadana"
Taxpayer / Tax agent
Capital gains
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/f89598c2-1002-44f4-bdfa-56c6cf5343e4
Link to case in index of arbitration cases
2010 - 6 months of 2012
Audit period
2016
ENГод вынесения последнего решения
АО "SMARTS"
Taxpayer / Tax agent
Capital gains
Type of income
-
Dispute outcome
http://kad.arbitr.ru/Card/d6cafe9f-e52b-483a-a143-cc143baee054
Link to case in index of arbitration cases
2014
Audit period
2017
ENГод вынесения последнего решения

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.