Today we continue our series of non-boring TAX podcasts with our guest Victor Machekhin, Associate Professor of Tax Law at the Kutafin Moscow State Law University.

In the new issue, Alexey Stanchin, Senior Tax Consultant at Tax Compliance, and Victor Machekhin will discuss the topic of "actual right to income", which is inherently linked to double taxation treaties.

By tradition, we have prepared several topical questions for the guest expert, Victor Machekhin:

• Over the past decade, the topic of actual income has been of great interest among tax specialists, but it seems that it has become less discussed in recent times. Has this topic lost its relevance?
• How clear is the understanding of FIT (actual right to income) in modern Russia?
• Is the Russian understanding of the FIT similar to its foreign analogs?

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