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The provisions of Art. 7 of the Tax Code does not disclose which specific functions, powers and risks of a foreign person must have to recognize his beneficial owner of income for the application of tax agreements. The author proposes to apply the methodology of functional analysis, set in the area of transfer pricing in the art. 105.5 of the Tax Code. This article deals with the formation of the approach to the functional analysis and the collection of written evidence by a Russian com‐ pany in the payment of royalties to a foreign person on the sublicense agreement for the purpose of establishing the pres‐ ence of his status of beneficial owner of income. The Article 7 of the Tax Code is necessary to establish specific functions and risks of the foreign recipient of income or secure that the provisions of paragraphs 6 and 7 of article 105.5. of the Tax Code about functional analysis in the field of transfer pricing are used for these purposes.


The beneficial owner of income; the Avoidance of Double Taxation Agreements, The 2014 Update OECD Commentaries, functional analysis, the foreign recipient of royalty, the sublicense agreement.

The procedure for conducting the functional analysis by the russian company in relation to the foreign recipient of royalty in the application of the concept of the beneficial owner of income

Balakina Z. V. z.balakina@bk.ru

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