OrbitaxTreaty between Russia and Ireland – clarifications on the conditions to create a PE in Russia and the procedure to allocate profits and expenses to such a PE
|Treaty Development|Ireland; Russia
On 10 December 2012, the Ministry of Finance issued letter No. 03-08-05 clarifying the application of the provisions of the Russia-Ireland Income Tax Treaty (1994) as regards the conditions when a representative office (RO) established by an Irish legal entity in Russia may create a permanent establishment (PE) in Russia, and the procedure to be followed in allocating the profits a…
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