Dummy scheme

Fabricated scheme - a transaction or series of transactions carried out in such a way that a resident of the Contracting State, entitled to benefits provided by the Agreement, and receiving income from sources in another Contracting State, pays directly or indirectly the entire or almost the entire income (at any time and in any form) to another person who is not a resident of either Contracting State and who, if receiving such income directly from another Contracting State, would not be entitled to benefits under the Agreement in accordance with to avoid double taxation between the State of which this person is a resident and the Contracting State in which the income arises, or on another basis of rights to benefits with respect to this type of income, which are equivalent or more favorable than the benefits, provided by this Agreement to the resident of the Contracting State, and the main purpose of such scheme is to obtain benefits, provided by this Agreement¹.

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Комментарии к законам

Статья VIII

Протокол о внесении изменений в Соглашение между Российской Федерацией и Швейцарской Конфедерацией об избежании двойного налогообложения в отношении налогов на доходы и капитал, подписанное в Москве 15 ноября 1995 года