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Supreme Commercial Court issues guideline on deciding cases involving tax avoidance and tax evasion

|Approved Changes|Russia
Russia

On 12 October 2006, the Supreme Commercial Court (the Court) issued a guideline to differentiate between acceptable tax planning on the one hand and tax evasion and avoidance on the other. The Court departed from the vague concept of "bad faith taxpayer" and instead applied another concept, "unjustified tax benefit", which seems to combine certain aspects of tax avoidance and ta…

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