The article examines the prerequisites for the emergence of special tax rules aimed at countering tax abuses through the use of interest expenses in attracting borrowed financing. A classification of the rules is provided, along with recommendations from the OECD on the most equitable structuring of interest limitation rules, considering best practices. The relevance of the work lies in the fact that many countries are currently attempting significant reforms of interest limitation rules, which necessitates an understanding of both the prerequisites and key objectives of these rules, as well as the latest trends in their development. Russian thin capitalization rules do not align with the modern model of interest limitation rules, which requires an analysis of the justification for implementing OECD initiatives into Russian tax legislation. The purpose of the work is to analyze the prerequisites for the emergence of interest limitation rules and the problem of establishing fair legal regulation. The historical-legal method was necessary for analyzing the prerequisites for the appearance of interest limitation rules. The comparative-legal method was used to classify various models of rules. The dialectical method is essential for studying the prerequisites for the development and emergence of interest expense limitation rules and the evolution of their development, taking into account new approaches to combating the corresponding tax abuses. The scientific novelty of the research is justified by the fact that most scientific publications on the subject provide a general description of OECD recommendations for improving interest limitation rules. In this article, OECD recommendations are analyzed in light of the original prerequisites for introducing interest limitation rules. This allows the author to identify the advantages and disadvantages of the OECD recommendations. The conclusions drawn from the work address best practices in structuring interest limitation rules and the feasibility of their implementation into Russian tax legislation. The main conclusion of the conducted research is that although the interest expense limitation rules are aimed at combating a specific type of tax abuse, they can be structured in various ways, and no ideal model of rules has been identified to date. The author concludes that not all contemporary OECD recommendations in the form of best practices can be adopted by the Russian legislator.
Andrey Viktorovich Sheptiy (Sun,) studied this question.