Russia Tax News

Treaty between Russia and Venezuela – clarifications whether the National Treasury Office of Venezuela qualifies as a governmental body for tax treaty purposes

4 May 2013

Clarifications whether debt forgiveness represents taxable income

4 May 2013

Treaty 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

25 March 2013

Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase

10 February 2013

Supreme Arbitration Court decides that exemption is applicable to dividends distributed from profits of prior years

10 February 2013

Maximum deductible interest coefficient remains unchanged until 31 December 2013

10 February 2013

Protocol to treaty between Russia and Switzerland enters into force

9 February 2013

Treaty between Latvia and Russia enters into force

9 February 2013

Clarification regarding rules for requests made by tax authorities to banks

2 December 2012

Treaty between Argentina and Russia enters into force

2 December 2012

Clarifications for justifying the GDR holders residence for treaty purposes

23 October 2012

Moscow Federal Arbitration Court confirmed that a representative office may constitute a PE under certain circumstances

23 October 2012

Amendments to Tax Code

14 October 2012

Amending protocol to treaty between Italy and Russia enters into force – details

29 July 2012

Russian Supreme Arbitration Court: parent company may be held liable for taxes due by its subsidiary

29 July 2012

Protocol to treaty between Cyprus and Russia enters into force

25 July 2012

Treaty between Russia and Chile enters into force

17 April 2012

Protocol to treaty between Russia and Cyprus – details

17 April 2012

Protocol to treaty between Luxembourg and Russia – details

22 December 2011

Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends

24 November 2011

Transfer pricing – new rules adopted

15 September 2011

Transfer pricing – new draft law released

21 June 2011

Ministry of Finance: exemption of capital gains from alienation of shares in Russian companies clarified

30 March 2011

Carry forward of losses amended

14 March 2011

Capital gains from alienation of shares in Russian companies exempt

28 February 2011

Treaty between Russia and Germany: Russia clarifies interaction of thin capitalization rules with treaty

26 October 2010

Ministry of Finance: debt-to-equity ratio for thin capitalization – timing clarified

26 October 2010

Treaty between Russia and United Kingdom – Gibraltar outside scope

26 April 2010

Treaty between Russia and Cyprus – Russia clarifies "directly invested" for purposes of application of lower withholding tax rates on dividends

26 April 2010

Treaty between Russia and Saudi Arabia enters into force

26 April 2010