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Resumen.

This study theoretically substantiates the stages of development of judicial approaches to the application of thin capitalization rules in the tax relations of Russian taxpayers with foreign companies, including transnational corporations, operating in Russia. The development of legal regulation and the corresponding judicial approaches regarding thin capitalization is considered retrospectively. In particular, the article studies the possibility of applying this rule, as well as its correlation with the application of other anti-evasive norms of tax law in Russia. In addition, the following was performed: (1) periodization of the stages of judicial practice development on the application of thin capitalization rules by Russian courts; (2) formulation of new approaches contained in the Decision of the Supreme Court of the Russian Federation dated 14 September 2020 in case No. A60-29234/2019 (Mega-Invest Limited liability company (LLC)). This article offers proposals for the elimination of the inadequacies of judicial practice in the aspect of thin capitalization and recommends taking into account the direction of development of such judicial practice in the preparation of tax regulatory acts and to prevent illegal methods of tax minimization.