Review of court practice on taxation of interest payments
The article considers various categories of disputes in Russian practice related to the taxation of interest payments on debt obligations. The author presents statistics of court disputes on taxation of interest payments for 2016, which indicates the distribution of such disputes at the level of commercial courts of districts. Particular attention is paid to the use by courts of thin capitalization rules. The so-called "case of the Severny Kuzbass" has become a precedent, the application of the approach to resolving the problem of application of thin capitalization rules demonstrated by the Presidium of the Supreme Commercial Court of the Russian Federation in this dispute, the subsequent practice of courts, the development of judicial practice after the decision on the "case" of the Severny Kuzbass ". Conclusions are made about the existence of certain problems, both in the legislative regulation of thin capitalization rules, and in the existing judicial practice.