On 29 June 2017, the law firm VEGAS LEX conducted a round-table discussion on the topic "Tax System and Tax Control. 2017 Adaptation". Konstantin Novosyelov, Deputy Head of the Control Department of the Federal Tax Service of Russia, and Ekaterina Kastanova, Consultant of the Standards & International Cooperation Department of the Federal Tax Service of Russia, made a speech as external experts.
During the discussion, the representatives of the Federal Tax Service of Russia told about the key changes in the tax system and approaches to the tax control in the current year and for the short term, and the consequences of the Russian Federation’s accession to the multilateral OECD Convention on Mutual Administrative Assistance in Tax Matters and also about the international tax information exchange; and answered the questions of the participants’ concern regarding the application of certain novelties concerning the tax control, taxation and tax collection.
Denis Kozhevnikov, VEGAS LEX Associate of Tax practice, considered in detail and discussed with the round-table participants the key positions of the Supreme Court of the Russian Federation in 2017 on the matters related to the transfer pricing и thin capitalization, unjustified tax benefit, "golden parachutes", VAT in case of accord and satisfaction, suspension of operations on accounts and assessment of the actual tax liability, based upon the real examples in practice. The expert also highlighted the current positions of the Constitutional Court of the Russian Federation in relation to a doctrine of dishonest taxpayer.
Yuriy Ivanov, VEGAS LEX Manager of Tax practice projects, told about the criminal law aspects of taxation. In particular, he told about the scope and directions of work of the law enforcement agencies with regard to the constituent elements of the tax and related crimes, the statistics and trends for the relevant constituent elements of crimes and also about the judicial practice concerning the tax and other crimes related to phoenix operations.
At the close of the round-table discussion, its participants thanked for a constructive dialogue and for the useful practical information, which they have obtained, and expressed their hope for having further similar meetings with the state authorities and VEGAS LEX experts that help them to handle disputable matters in their daily work.
For more information on VEGAS LEX’s projects in the area of tax law, please click here.