Actual entitlement to income. TAX podcast №9
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Alexey Stanchin

Actual entitlement to income. TAX podcast №9

29.09.2023

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In the ninth episode of the podcast, Alexey Stanchin, senior tax consultant at Tax Compliance, and Viktor Machekhin, associate professor of the Department of Tax Law at Moscow State Law University named after O.E. Kutafin (MGLA), will discuss the topic of actual right to income, which is integrally related to double taxation agreements.

We have prepared several pressing questions for the invited expert:

- The topic of actual income has generated a lot of interest among tax professionals over the past decade, but it appears to have become less discussed in recent times. Has this topic lost its relevance?

- How clear is the understanding of the FRD (actual right to income) in modern Russia?

- Is the Russian understanding of FPD similar to its foreign counterparts?

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