This paper analyzes the definition and characteristics of a dependent agent as a subject of the international tax law and a special type of permanent establishment. The term “dependent agent” is not sufficiently studied either in Russia or globally. Over the last few years the global community has been concerned about capital outflows from developed economies through tax optimization structures, including a scheme aimed at artificial avoidance of permanent establishment. Based on international law and following the release of the OECD recommendations (BEPS project), the author of the article provides the analysis of the definition and main characteristics of a dependent agent, which may be incorporated into the Russian tax legislation. Development of certain criteria necessary for setting up a permanent establishment in the form of a dependent agent may lead to the establishment of clear rules governing this tax category. In turn, this may help to reduce practices of tax avoidance by foreign organizations who may try to artificially avoid creating permanent establishment in another tax jurisdiction.
Tax, profit, subject of the tax law, permanent establishment, dependent agent, independent agent, foreign organizations, place of business, OECD.
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