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The beneficial ownership of income concept: How to validate reduced rate of corporate withholding tax

Lapin D.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( lapin.dmitry.official@inbox.ru )

Journal: Finance and Credit, #11, 2019

Subject The article analyzes the law enforcement practice in the context of resolution of tax disputes arising from the application of double tax treaties' (DTT) benefits by taxpayers of corporate income tax. It confirms the justified use of DTT benefits by taxpayers and tax agents.
Objectives I determine trends in the law enforcement activities of tax and judicial authorities in the Russian Federation related to the application of the concept of beneficial ownership of income, and formulate criteria for assigning a person to the beneficial owner category.
Methods The study employs classical methods of economic analysis, induction and deduction, as well as the comparative method.
Results I analyzed certain indicators and criteria of eligibility for beneficial owner of income status; defined a strategy for validating the use of reduced rates of withholding tax. The findings may be helpful for corporate income tax administration.
Conclusions Despite the emerging court practice, which in most cases is against taxpayers, I conclude that to have a successful mechanism for confirming the beneficial ownership of income, it is important to create a detailed ‘defense file’ containing the necessary information on disposal and use of received income. The key point here is substance over form.


Small business and self-employment in the Ulyanovsk region

Lapin А.Е. Doctor in Economics, professor, head of department “ Economic analysis and the government administration, Ulyanovsk State University ( eagov@ulsu.ru )

Ryabova O.А. Student of management faculty, Ulyanovsk State University ( eagov@ulsu.ru )

Journal: Regional Economics: Theory and Practice, #44, 2011

Article is devoted the analysis of a condition of small-scale business and individual business in the Ulyanovsk region. The basic tendencies and problems of the given sector of regional economy are considered. The estimation of economic efficiency of regional state policy on support of business and population self-employment is given, its restrictions are revealed.


Investment attractiveness of region (on example of the Ulyanovsk region)

Lapin ?.?. Doctor of Economic Sciences, Professor, Head of the Department of Economic Analysis and State Administration, the Ulyanovsk State University ( eagov@ulsu.ru )

Makeeva V.?. Student, the Institute of Economy and Business, the Ulyanovsk State University ( luis_light@mail.ru )

Journal: Economic Analysis: Theory and Practice, #29, 2013

The authors carried out the analysis of the position of the Ulyanov province within the framework of the subjects of Volga federal region, the formed tendencies in the part of investment potential and risk of region are revealed. The conclusion is drawn on high level of interregional differentiation in the district on a condition of investment activity and need of search of new incentives for attraction of investments.


Safety of work in manufacturing of concentrates of food, dried fruits and vegetables

Lapin A.P. the main scientific employee, the professor, doctor of engineering, The All-Russia scientific research institute of social development of village, Orel State Agricultural Univercity ( 8 (4862) 36-49-68 )

Logvinova S.P. senior research, The All-Russia scientific research institute of social development of village, Orel State Agricultural Univercity ( 8 (4962) 36-49-65 )

Studennikova N.S. senior research, The All-Russia scientific research institute of social development of village, Orel State Agricultural Univercity ( stu-nadya@yandex.ru )

Journal: National Interests: Priorities and Security, #2, 2010

In article the basic requirements to cars, mechanisms and other industrial equipment, technological processes, civil-engineering designs and reconstruction of industrial objects are stated, to the organisation and the maintenance of workplaces in the organisations occupied with manufacture of food concentrates, dried fruits and vegetables, coffe-products and the spices, providing safety of work


Solution of problems of development of the Volga federal district subjects on basis of organization of functional and target model of management

Lapin A.E. Doctor of Economic Sciences, Head of the Department of Economic Analysis and Public Administration, the Ulyanovsk State University ( eagov@ulsu.ru )

Sannikova Y.S. Graduate Student of the Department of Economic Analysis and Public Administration, the Ulyanovsk State University ( sannikova2@mail.ru )

Afanasyeva E.A. Student, the Ulyanovsk State University ( eiena_88@mail.ru )

Journal: Regional Economics: Theory and Practice, #28, 2013

In this article the current limitations of Regional Development were analyzed and the SWOT- analysis of the spatial organization of the economy of the Volga Federal District economy has been conducted. It is concluded that the Volga Federal District can bring the regions to each other in terms of development if the existing problems are overcome. The experience of Perm Territory in the implementation of functional task management model has been proposed to use to improve the efficiency of territories management.


Theoretical and practical issues of using the present value in accounting and reporting

Kuvaldina T.B. Omsk State Transport University, Omsk, Russian Federation ( kuvaldina2004@mail.ru )

Lapin D.R. Omsk State Transport University, Omsk, Russian Federation ( ldr_mityai@mail.ru )

Journal: International Accounting, #10, 2015

Subject Russian regulations on accounting in some cases prescribe using the discounted (present) value for company assets and liabilities valuation, though they provide no definition of the concept. Only a few accounting standards (PBU), prepared by the Russian Ministry of Finance, attempt to comment on the definition and the procedure for present value calculation.
     Objectives The main purpose of the article is to explore the theory and current practice of the discounting method in accounting and reporting. The objectives are to examine the nature of the concepts of discounting and discounted value, to identify situations when it is required using the present value under Russian accounting regulations (RAS) and International Financial Reporting Standards (IFRS).
     Methods The research methodology includes analysis, comparison, systematization and compilation of information about relevant accounting standards, guidelines, recommendations of the Ministry of Finance and other departments, international standards, and scientific literature.
     Results We have tested a unique method of measurement of liabilities on restoration of natural resources in connection with the construction of property, plant and equipment and exploration assets, as well as on elimination and disposal of these objects at the end of their service (residual liabilities) at fair value using discounted cash flows. We recommend appropriate accounting entries; provide an algorithm for recognition of estimated liabilities at discounted (present) value in accounting and reporting.
     Conclusions and Relevance We conclude that the introduction of discounted cash flows, and, consequently, recording the assets and liabilities at discounted (present) value in financial statements will improve the quality and content of information on events, processes and their possible implications.


Theory and practice of applying the current market value in measuring corporate assets

Kuvaldina T.B. Omsk State Transport University, Omsk, Russian Federation ( kuvaldina2004@mail.ru )

Lapin D.R. Omsk State Transport University, Omsk, Russian Federation ( ldr_mityai@mail.ru )

Journal: International Accounting, #20, 2015

Importance Whereas Russia has adopted International Financial Reporting Standards, accountants deal with a new type of market value, i.e. fair value, which many scholars equate with the current market value. However, these concepts are not identical and equivalent. The article investigates these controversial issues.
     Objectives The main objective of the article is to explore the theory and the existing practice of using the current market value in measuring assets of profit-making companies. In this respect, the research addresses the following issues: to identify the priority valuation method existing in the Russian accounting practice, and situations when the current market value should be used; propose an algorithm for selecting a valuation methods using the market value; provide some recommendations for assuring the market value of assets for accounting and taxation purposes.
     Methods The research relies upon such empirical methods of research as observation, description, comparison, surveys, and general logic methods and techniques, i.e. analysis, synthesis and generalization.
     Results The article describes some practical situations, when the market value should be used in accounting. We provide our own definition of the current market value, disclose sources of information on the market value and propose an algorithm for selecting the valuation method at the current market value.
     Conclusions and Relevance The proposed definition of the current market value, algorithm for selecting its valuation method, format of statement supporting the current market value allows improving the theoretical framework for measuring the value of assets, increasing the quality of the market value measurement and avoiding any disputes with tax authorities. The proposals given herein may be used in practices of accounting departments and for educational purposes of higher educational institutions.


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