Russia Tax News

Russia Clarifies Input VAT Claimed on Imported Assets Must be Repaid if Assets Contributed to Capital
Dec 11, 2018
G20 Declaration Published following Leader's Summit in Buenos Aires
Dec 03, 2018
Russia Clarifies Restriction on Reduced Regional Corporate Tax Rates from 2019
Nov 30, 2018
Russia Clarifies Valuation of Assets Contributed to Authorized Capital by Non-Resident Company
Nov 29, 2018
Hungary and Russia Conclude SSA Negotiations
Nov 27, 2018
Russian Parliament Approves Pending Tax Treaty with Ecuador
Oct 29, 2018
Russia Clarifies Application of Increased VAT Rate from 2019
Oct 16, 2018
Russian State Duma Committee Approves Pending Tax Treaty with Ecuador
Oct 15, 2018
New Tax Treaty between India and Russia to be Negotiated
Oct 11, 2018
Bosnia and Herzegovina and Russia to Conclude Tax Treaty and SSA Negotiations
Oct 05, 2018
Russia Clarifies Treatment of Contractual Fines, Penalties, Etc. Awarded by Foreign Courts
Sep 28, 2018
Russia Clarifies Deduction of Advertising Expenses Under Tax Treaty with Germany
Sep 27, 2018
Russia Late Tax Payment Interest Penalty Increased
Sep 26, 2018
Tax Treaty between Japan and Russia to Enter into Force
Sep 24, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Russia Clarifies Deduction of Expenses Incurred in Connection with the Acquisition of Debt Claims
Aug 30, 2018
Russia Consulting on Revised List of Jurisdictions without Adequate Information Exchange for 2019
Aug 24, 2018
Russia amends transfer pricing rules
Aug 14, 2018
Russia to Increase Standard VAT Rate from 18% to 20%
Aug 13, 2018
G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments
Aug 10, 2018
Russia Publishes Law on Improving Tax Administration Including Controlled Transaction Threshold Changes
Aug 10, 2018
Russia Publishes Laws for Creation of International Company Regime
Aug 08, 2018
Russian Parliament Approves Bill to Increase Standard VAT Rate and Maintain Pension Contribution Rates
Aug 02, 2018
Japan Parliament Approves Pending Tax Treaties with Denmark, Estonia, Iceland, Lithuania, and Russia
Jul 30, 2018
Russia's State Duma Approves Pending Protocol to Tax Treaty with Belgium and Pending Tax Treaty with Japan
Jul 27, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Jul 25, 2018
Russia Clarifies Application of Treaty Benefits for Dividends or Interest Paid to a Foreign Organization that is Not the Beneficial Owner
Jul 25, 2018
Russia's State Duma Approves Bill Amending Tax Administration; Considering Bill Amending CFC and Other Rules
Jul 24, 2018
Russia Clarifies the Tax Treatment of Income Resulting from a Reduction in Capital of a Subsidiary
Jul 12, 2018
Serbia Approves Pending SSAs with Greece and Russia
Jul 09, 2018
Russian Tax Reform Plans Include Abolishing Tax Consolidation, Transfer Pricing Control for Domestic Transactions, and Tax on Movable Property
Jul 05, 2018
Russia Publishes Order on CbC Report Automatic Exchange
Jul 03, 2018
Russia to Increase Standard VAT Rate to 20%
Jun 19, 2018
Update – Protocol to Tax Treaty between Austria and Russia
Jun 15, 2018
Protocol to Tax Treaty between Austria and Russia Signed
Jun 07, 2018
Russia Approves Pending Protocol to New Tax Treaty with Belgium
Jun 06, 2018
Austria to Sign Tax Treaty with Kosovo and Amending Protocol to Tax Treaty with Russia
May 30, 2018
Protocol to Tax Treaty between Russian and Sweden Signed
May 30, 2018
Russia Approves Pending Tax Treaty with Japan
May 29, 2018
Russia Clarifies Refund Requests Must be Made Before a Company is Liquidated
May 23, 2018
SSA between the Philippines and Russia under Negotiation
May 22, 2018
Russia Clarifies Exemption for Dividends Paid to Foreign Shareholder when Actual Beneficial Owner is Resident in Russia
May 17, 2018
Russia Publishes Orders on CbC Report and Notification Format and Submission
May 15, 2018
Russia Approves Pending Tax Treaty with Belgium
May 15, 2018
Russia Publishes Decree on APA Procedures Involving Tax Treaty Jurisdictions
May 14, 2018
Russia Clarifies VAT Obligation if VAT Not Included in Contract
May 10, 2018
Russia Planning Creation of Offshore Financial Centers
May 01, 2018
Russia to Sign Amending Protocol to Tax Treaty with Sweden
May 01, 2018
Russia to Lower Threshold for Low Value Consignment Relief
Apr 24, 2018
Ukraine Clarifies Taxation of Gains from the Alienation of Shares under Tax Treaty with Russia
Apr 11, 2018
Russia and Serbia Conclude Negotiations for Protocol to Pending SSA
Apr 09, 2018
Russia Clarifies Reset of Conditions for Reduced Withholding Rate on Dividends under Tax Treaty with Germany after a Reorganization
Apr 06, 2018
Update - Russian VAT on Foreign Suppliers B2B E-Services from 2019
Mar 28, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
Russia Approves Model Bilateral Exchange Agreements for CbC Reports and Financial Account Information
Mar 14, 2018
Russia Central Bank Key Rate Lowered
Mar 07, 2018
SSA between Portugal and Russia under Negotiation
Mar 05, 2018
Higher Russian Individual Income Tax Rate Proposed
Feb 28, 2018
Reintroduction of Russian Tax Amnesty Program for Foreign Assets/CFCs Signed into Law
Feb 27, 2018
Russia Clarifies Requirement to Amend Consolidated Group Agreement for Liquidation/Reorganization
Feb 20, 2018
Russian Law Amending CFC Rules
Feb 15, 2018
Russia Clarifies Deemed Dividends Resulting from Thin Cap Rules are Covered by Dividend Article of Applicable Tax Treaties
Feb 12, 2018
Russia to Reintroduce Tax Amnesty Program for Foreign Assets
Feb 08, 2018
Russia Clarifies Effective Date of New GAAR Provisions for Court Cases involving Tax Audit Decisions
Feb 07, 2018
Protocol to Pending Tax Treaty between Belgium and Russia Signed
Feb 01, 2018
Russia Abolishes Reverse Charge for VAT on Foreign B2B E-Services
Dec 28, 2017
Russia Clarifies that Apostille or other Legalization of Certificates of Residence not Required for Treaty Benefits
Dec 27, 2017
SSA between Russia and Serbia Signed
Dec 22, 2017
Ecuador Approves Pending Tax Treaty with Russia
Dec 19, 2017
Russian Law Implementing Action 13 Documentation Requirements and the Exchange of Financial Account Information Signed and Published
Dec 05, 2017
Russia Publishes Order to Remove Hong Kong from Tax Haven List
Dec 04, 2017
Russia Confirms Entry into Force of Tax Treaty with Brazil
Nov 30, 2017
Russia Clarifies Trademark License Payments Subject to VAT
Nov 29, 2017
Russia Reintroduces Movable Property Tax from 2018
Nov 28, 2017
Russian State Duma Approves Draft Legislation for CbC Report, Master File, and Local File Requirements
Nov 22, 2017
Russia Clarifies Limit on Carried Forward Loss Offset
Nov 22, 2017
Russia Finalizes Revised List of Jurisdictions without Adequate Information Exchange for 2018
Nov 21, 2017
Russia Clarifies Treatment of Debts Forgiven by Non-Resident Lender
Nov 14, 2017
SSA between Russia and Turkey under Negotiation
Oct 11, 2017
Russia Ministry of Finance Finalizing Draft Amendments to Clarify CFC Regime
Sep 29, 2017
Russia Clarifies Treatment of Dividends in Kind for VAT and Corporate Tax Purposes
Sep 21, 2017
Russian Government Supports Bill to Extend Refund Application Time Limit
Sep 20, 2017
Russia Clarifies that Dividends Paid by Vladivostok Free Port Companies may be Eligible for Reduced Treaty Rate
Sep 18, 2017
SSA between Israel and Russia to Enter into Force
Sep 12, 2017
Tax Treaty between Japan and Russia Signed
Sep 11, 2017
BRICS Countries Confirm Commitment to Addressing BEPS and Promoting Information Exchange in Xiamen Declaration
Sep 07, 2017
Russia Provides Guidance to Tax Authorities on Application of New GAAR
Sep 05, 2017
Russia Approves Signature of Draft Tax Treaty with Japan
Sep 05, 2017
Russia Issues Notice on Increased Late Payment Penalty Starting October 2017
Sep 01, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
Russia Clarifies VAT Treatment and Deductibility for Digital Advertising Services Supplied by a Foreign Entity
Aug 24, 2017
Russian Supreme Court Overview of Court Practices for Settling Foreign Investor Disputes
Aug 16, 2017
Brazil brings Tax Treaty with Russia into Force
Aug 08, 2017
Russian Information Exchange Legislation Submitted to Parliament including CbC Reporting and Master/Local File Requirements
Aug 04, 2017
BRICS Countries Sign Memorandum of Cooperation in Tax Matters
Jul 31, 2017
Russia Introduces New General Anti-Avoidance Rules in Tax Code
Jul 28, 2017
Russia Amends Taxation of IP Rights and Increased Deduction for R&D Costs
Jul 27, 2017
Russia Considering New Progressive Personal Income Tax Rates
Jul 25, 2017
Russia to Remove the British Virgin Islands and South Korea from List of Jurisdictions without Adequate Information Exchange for CFC Profit Exemption Purposes
Jul 24, 2017
SSA between Russia and Serbia under Negotiation
Jul 11, 2017
Russia Clarifies Existence of a PE under Tax Treaty with the UK
Jul 11, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Russia Clarifies Taxation of Gains Resulting from Withdrawal from an LLC under Tax Treaty with the Netherlands
Jun 15, 2017
Russia Clarifies Needed Changes for Consolidated Group of Taxpayers following Reorganization
Jun 08, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Russia Publishes Guidance on Determination of Beneficial Ownership in Cases of Unlawful Application of Treaty Benefits
Jun 07, 2017
Japan and Russia to Sign New Tax Treaty in September 2017
Jun 07, 2017
Russia Approves Signing of BEPS Multilateral Instrument
May 26, 2017
Russia Clarifies Input VAT Deductibility for Services Provided to a Non-Resident
May 18, 2017
Russia Clarifies Conditions for Foreign Tax Credit
May 17, 2017
Russia Planning Tax Incentive For Corporate Reinvestment
May 16, 2017
Russia Clarifies Controlled Transaction Notification Requirement for Guarantees
May 12, 2017
Russia Clarifies Participation Exemption for Foreign Entities Treated as Russian Tax Residents
May 11, 2017
Brazilian Senate Committee Approves Pending Tax Treaty with Russia
May 09, 2017
Russia Clarifies Tax Treaty with Uzbekistan Not Applicable for Simplified Taxpayers
May 08, 2017
Russia Ministry of Finance Clarifies No Tax Relief for Tax Wrongly Withheld under Tax Treaty with Kazakhstan
May 04, 2017
Belgium Approves Pending Tax Treaty with Russia
May 03, 2017
Russia Planning to Move Forward with Cut in Social Security Rate and Increase in VAT Rate
May 02, 2017
Japan and Russia Conclude Tax Treaty Negotiations
May 01, 2017
Russia Clarifies Treatment of Excess Interest under the Thin Capitalization Rules when Status as Controlled Debt has Changed at Time of Payment
Apr 28, 2017
Russia Clarifies Gains from the Sales of Shares Deriving Value from Russian Property are Taxable under Treaty with Cyprus from 2017
Apr 17, 2017
Russia Clarifies VAT Obligations for Payments in a Foreign Currency for Services Provided by a Non-Resident not Registered for Tax
Apr 13, 2017
Russia Clarifies Carry Forward of CFC Losses
Apr 11, 2017
Russia Clarifies Deductibility of Contractual Fines and Penalties
Apr 03, 2017
Russian Considering Cut in Social Security Rate with Increase in VAT Rate
Mar 28, 2017
Russia Clarifies Gains from Alienation of Shares Not Taxable under Tax Treaty with Germany
Mar 27, 2017
Japan and Russia begin Negotiations to Amend Tax Treaty
Mar 27, 2017
Russia and Switzerland Negotiating Agreement for Automatic Exchange of Financial Account Information
Mar 24, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
Russia Clarifies Inclusion of CFC Profits for Consolidated Tax Base Purposes and Indirect Participations
Mar 21, 2017
Russia Clarifies 0% Tax Rate on Income from the Sale or other Disposal of Shares in Russian Entities
Mar 20, 2017
Russian Legislation being Drafted to Impose VAT on Foreign Online Retailers
Mar 16, 2017
Russia Publishes Revised Draft Law for BEPS Transfer Pricing Documentation Requirements
Mar 14, 2017
Russia Consulting on Improvements to APA Procedures
Mar 08, 2017
Russia Clarifies Determination of Residence for Foreign Company
Mar 07, 2017
Russia Clarifies Income from Reduction in Additional Paid-In Capital Not Taxable under Tax Treaty with Cyprus
Mar 02, 2017
Tax Treaty between Russia and Uruguay to be Negotiated
Feb 24, 2017
Brazilian National Congress Approves Pending Tax Treaty with Russia
Feb 22, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Multilateral Agreement on the Exchange of CbC Reports Signed by Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius, and Russia
Jan 30, 2017
Russia Clarifies Beneficial Ownership Requirements for Treaty Benefits
Jan 23, 2017
Russia to Remove Hong Kong from Tax Haven List
Jan 17, 2017
Russia Clarifies Notification Requirements Regarding Participation in CFC
Jan 12, 2017
Cyprus and Russia Postpone Application of 2010 Protocol Capital Gains Provisions and Negotiating New Protocol
Jan 10, 2017
Russia Clarifies Change in VAT Rules for Supplies of Electronic Intermediary Services by Non-Residents
Dec 30, 2016
Russia to Sign Multilateral Agreement for the Exchange of CbC Reports
Dec 15, 2016
Russia Clarifies Foreign Exchange Gain/Loss Treatment of PE under French Tax Treaty
Dec 13, 2016
BRICS Countries Reaffirm Commitment to BEPS Measures and Information Exchange
Dec 08, 2016
Russian Tax Code Amendments Approved Including Loss Carry Forward Changes
Dec 07, 2016
Russia Finalizes Revised List of Jurisdictions without Adequate Information Exchange for 2017
Nov 30, 2016
Protocol to Tax Treaty between Russia and Singapore has Entered into Force
Nov 29, 2016
Russian Tax Code Amendments Include Loss Carry Forward Changes.
Nov 22, 2016
Tax Treaty between Ecuador and Russia Signed
Nov 16, 2016
Kazakhstan Approves Tax Residency Agreement with Russia
Nov 01, 2016
Russia's BEPS Plans for 2017-2019
Oct 27, 2016
Russia Clarifies Increased Deduction for Qualifying R&D Expenses
Oct 13, 2016
Ghana to Negotiate Tax Treaty with Russia
Sep 30, 2016
Russia Consulting on Amended List of Jurisdictions without Adequate Information Exchange for CFC Profit Exemption Purposes
Sep 27, 2016
Russia Issues Guidance on VAT Implications of the Transfer of Assets from a Parent to a Subsidiary
Sep 23, 2016
Russia Adds Master and Local File Requirements to Draft Transfer Pricing Documentation Legislation
Sep 14, 2016
Russia Issues Guidance on VAT Treatment of Advance Payments to Branch for Goods with a Long Production Cycle
Sep 12, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Russia Clarifies Effect of Thin Cap Rules on Taxation of Interest Payments to Related Party under Tax Treaty with the Netherlands
Sep 07, 2016
Russia Clarifies Application of Treaty Benefits for Dividends Paid through a Foreign Intermediary
Aug 30, 2016
Russia Clarifies Consequences of Tax Agent's Failure to Withhold Tax
Aug 25, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Tax Treaty between Hong Kong and Russia has Entered into Force
Aug 10, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
Russia Clarifies that Double Taxation Relief Not Available under Simplified Taxation System
Jul 26, 2016
Russian Court Confirms Interest Withholding Tax Exemption under Cyprus Treaty Only Applies for Beneficial Owners
Jul 22, 2016
Russian Government Approves Ratification of Tax Treaty with Belgium
Jul 20, 2016
Russia Clarifies VAT Treatment of Cross Border Marketing Services Supplied to Non-Residents
Jul 13, 2016
Russia Introduces Beneficial Ownership Information Requirements for Legal Entities
Jul 12, 2016
Protocol to tax Treaty between Armenia and Russia Tax Treaty in Force
Jul 11, 2016
Russia Enacts Legislation for VAT on Foreign E-Services
Jul 08, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Update - Russian Lower House of Parliament Passes Legislation for VAT on Foreign E-Services
Jun 28, 2016
Russia Ratifies Protocol to Tax Treaty With Singapore
Jun 27, 2016
Guernsey Considering Negotiating Tax Treaty with Russia
Jun 22, 2016
Russia Clarifies that LLC's Use of Retained Earnings to Increase Nominal Share Value Treated as Taxable Income for Shareholder
Jun 21, 2016
Russia Clarifies that Interim Dividends Paid in Excess of Net Profits Subject to Standard Corporate Tax Rate
Jun 14, 2016
SSA between Israel and Russia Signed
Jun 14, 2016
Russia to Sign SSA with Israel
Jun 10, 2016
Russia Clarifies Independent Corresponding Adjustments for Controlled Transactions Involving Non-Resident Related Parties
Jun 08, 2016
Russia Publishes Guidance on Independent Corresponding Adjustments for Controlled Transactions
May 20, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
Israel and Russia Sign Multilateral Agreement on Automatic Exchange of Financial Account Information
May 16, 2016
Russia Confirms Carry Forward of Losses Following Acquisition
May 10, 2016
Russia to Sign Multilateral Agreement on Automatic Exchange of Financial Account Information
May 05, 2016
Russia Clarifies Taxation of "Other Income" under Tax Treaty with Luxembourg
Apr 28, 2016
Ukraine Clarifies Beneficial Ownership and Withholding Tax on Royalties under Tax Treaty with Russia
Apr 25, 2016
New Tax Treaty between China and Russia has Entered into Force
Apr 20, 2016
Russia Issues Draft CbC Reporting Legislation
Apr 19, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Russian Court Holds Benefits of Tax Treaty with Country of Financing Intermediary Not Applicable
Apr 15, 2016
Russia to Sign Protocol to the Tax Treaty with Austria
Apr 15, 2016
Russia Clarifies Taxation of Dividends Received by Foreign Companies that have Elected to be Treated as a Resident Company
Apr 11, 2016
Russia Clarifies Minimum Investment Conditions for Reduced Dividends Withholding Tax under Tax Treaty with Germany
Apr 07, 2016
Russia Approves Final List of Jurisdictions without Adequate Information Exchange for CFC Profit Exemption Purposes
Mar 31, 2016
Russia to Sign Tax Treaty with Ecuador
Mar 24, 2016
Russian Lower House of Parliament Adopts Draft Bill for VAT on Foreign E-Services
Mar 09, 2016
Russia Issues Guidance on the Recognition of Interest Expense and Related Foreign Exchange Differences
Mar 04, 2016
Russian Thin Capitalization and CFC Rules Amendments Signed into Law
Feb 23, 2016
Russia Publishes Draft List of Jurisdictions without Adequate Information Exchange for CFC Profit Exemption Purposes
Feb 11, 2016
Russia Clarifies APA Application Procedures
Feb 10, 2016
Russian Lower House of Parliament Adopts CFC Rules Amendments
Feb 09, 2016
Tax Treaty between Hong Kong and Russia Signed
Jan 20, 2016
Russia Issues Guidance on Determination of Related Parties, Control of Foreign Entities, and Place of Effective Management
Dec 29, 2015
Russia Considering VAT on Foreign E-Service Supplies
Dec 17, 2015
Russia Clarifies that Interest on Loans Used to Pay Dividends is Deductible
Dec 09, 2015
Russia to Sign Tax Treaties with Hong Kong and Oman
Dec 03, 2015
Protocol to the Tax Treaty between Russia and Singapore Signed
Nov 20, 2015
UK Announces Tax Treaty and Protocol Negotiation Plans
Nov 18, 2015
Russia Publishes List of Jurisdictions without Adequate Information Exchange for CFC Profit Exemption Purposes
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Russia Considering New Tax Regime for Oil Companies
Nov 04, 2015
Russia Issues Guidance on CFC Profits Exemptions
Oct 30, 2015
Update - Protocol to the New Tax Treaty between China and Russia
Oct 30, 2015
Bangladesh Negotiating Tax Treaties with Egypt, Portugal, Russia and Spain
Oct 22, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Russia Clarifies Withholding Tax Refunds Process for Non-Residents
Sep 29, 2015
Russia Clarifies that Foreign Tax Credit not Available for Corporate Tax Withheld due to Misapplication of the Tax Treaty with Kazakhstan
Sep 02, 2015
Russia Clarifies Eligibility for Bond Interest Withholding Tax Exemption
Aug 28, 2015
Russia Clarifies Eligibility for Zero Rate VAT on Exports
Aug 24, 2015
Russia Approves Signing of Tax Residency Agreement with Kazakhstan
Aug 19, 2015
Russia Clarifies Input VAT Deduction on Mixed Supplies
Aug 05, 2015
Russia Issues Guidance on the Determination of CFCs and Controlling Persons
Jul 27, 2015
Russia Clarifies Taxation of Contractual Fines and Penalties
Jul 09, 2015
Tax Treaty between Bosnia and Herzegovina and Russia under Negotiation
Jul 09, 2015
Mutual Assistance Convention in Force for Russia
Jul 06, 2015
Russian Law Amending CFC and Tax Residence Rules Signed into Law
Jun 30, 2015
Russia Publishes Guidance on the Offset of Foreign Tax Paid by Russian Residents and the Associated Time Limit
Jun 26, 2015
Russian Federation Council Approves Draft Amendments to CFC and Tax Residence Rules
Jun 12, 2015
Russia Clarifies when a Foreign Company is Tax Resident in Russia and the Tax Return Requirements
Jun 08, 2015
Russia Issues Guidance on the Treatment of Bad Debts Owed by Non-Residents
Jun 05, 2015
Tax Treaty between Iraq and Russia under Negotiation
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
New Tax Treaty between Belgium and Russia Signed
May 21, 2015
Protocol to the New Tax Treaty between China and Russia Signed
May 11, 2015
Russia Extends CFC Notification Deadline
Apr 28, 2015
Russia Issues Guidance on the Delayed Creation of Consolidated Tax Groups Registered in 2014
Apr 22, 2015
New Tax Treaty between Russia and Singapore under Negotiation
Apr 17, 2015
Russia Enacts Law Amending Thin Capitalization Rules
Mar 25, 2015
SSA between Russia and Serbia Initialed
Mar 23, 2015
Russia Deposits Ratification Instrument for Mutual Assistance Convention
Mar 10, 2015
Russia Issues Guidance on the VAT Liability of Online Sales of a Nonresidents Goods by a Russian Agent
Feb 11, 2015
Russian Federal Tax Services Takes Over Accreditation of Representative Offices and Branches of Non-Residents
Feb 05, 2015
Russian Court Ruling Clarifies Deductibility of Head Office Expenses Allocated to a Permanent Establishment of a Partnership
Feb 04, 2015
Russia's Proposed Changes to Thin Cap Rules
Feb 02, 2015
Russia Clarifies Treatment of Loss Carryforwards When becoming Part of a Consolidated Tax Group
Jan 23, 2015
Armenia Joins Eurasian Economic Union
Jan 02, 2015
Russia Adopts VAT Changes for 2015
Dec 29, 2014
Russian Changes in the Tax Treatment of Interest to Take Effect
Dec 29, 2014
Russia Issues Guidance on the VAT Treatment of IP Transferred by a Non-Resident to Russia when Under a License Agreement
Dec 19, 2014
Russia Issues Guidance on Transfer Pricing Methods and Controlled Transaction Recognition
Dec 12, 2014
Russia Publishes Law for Special Social and Economic Development Areas
Dec 05, 2014
Russian Law Increasing Dividends Tax Rate Published in the Official Gazette
Dec 04, 2014
Russia Issues Guidance on Taxation of PEs of Foreign Legal Entities
Dec 01, 2014
New Russian CFC Rules Signed into Law
Nov 25, 2014
Russia Approves Draft Tax Monitoring Law
Oct 31, 2014
Latest Draft Russian CFC Rules Submitted to the State Duma
Oct 30, 2014
Eurasian Economic Union Treaty Ratified by All Member States Including VAT Rules
Oct 30, 2014
New Tax Treaty between China and Russia Signed
Oct 15, 2014
Russia Issues Guidance on VAT for Supplies Made by Non-Residents to Russian Residents
Oct 07, 2014
Update - Plans to Introduce Sales Tax of up to 3% in Russian Regions Canceled
Sep 24, 2014
Revaluation of Intangible Assets Non-Deductible According to Russian Guidance
Sep 18, 2014
Russia Clarifies VAT Treatment of Computer Database Access Services Supplied by Non-Residents
Sep 02, 2014
Russia Proposes Increased Dividend Profit Tax Rate for Russian Companies
Aug 29, 2014
Russian Tax Authorities Discuss Russian Transfer Pricing Rules and Applicability of OECD Guidelines
Aug 26, 2014
VAT Not Applicable for IP Sales to Russian Companies for Use Outside Russia
Aug 19, 2014
Russia Issues Guidance on the VAT Base for Nonresidential Property Rights Sales
Aug 18, 2014
Russian Solidarity Tax on High Income Individuals Proposed
Aug 13, 2014
Russia and the Czech Republic Sign Agreement on Implementation of SSA
Aug 11, 2014
RUSSIA: Reporting under FATCA Approved, Reporting Obligation for Foreign Financial Institutions Introduced
Aug 08, 2014
Update - Further Amendments to Russia's Proposed CFC Rules
Aug 04, 2014
Russian Regions to Introduce Sales Tax of up to 3%
Aug 04, 2014
Russia Submits Draft Law Restricting Foreign Companies from Providing Audit, Legal and Consulting Services in Russia
Jul 31, 2014
Russia Clarifies Deadline Determination for Input VAT Deductions
Jul 30, 2014
Eurasian Economic Union Treaty Including Changes to VAT Tax Rules Signed
Jul 21, 2014
Russia Issues Clarification on Taxation of Contractual Penalties Paid from Russia to Cyprus
Jul 14, 2014
Tax Treaty between Kenya and Russia to be Negotiated
Jul 01, 2014
Russia Clarifies Taxation of Loan Interest Under Treaty With Spain When Loan is Repaid Early
Jun 18, 2014
Guidance on Thin Capitalization Rules for Loans from Unrelated Russian Lenders with Related Foreign Guarantors
Jun 12, 2014
Russia Exempts Certain Imports for R&D from VAT
Jun 10, 2014
Russia Approves Ratification of Mutual Assistance Convention
Jun 10, 2014
Russian Ministry of Finance Posts Draft Changes to Thin Capitalization Rules
Jun 04, 2014
Russia Clarifies Treatment of Income from Russian Real Estate Investment Fund Under the Russia-Swiss Tax Treaty
Jun 03, 2014
Update - Revised Draft Russian CFC Legislation Submitted to Government
May 28, 2014
Russia Issues Guidance on VAT for Movable Asset Renting and Information Storage Services by Non-residents
May 19, 2014
Russia Has Published Amendments to Model Tax Treaty
May 15, 2014
Tax Treaty between Russia and Malta to Enter Into Force
May 08, 2014
Russia and the Netherlands Plan to Negotiate tax Treaty Revisions
Apr 30, 2014
Clarifications on Russia's Beneficial Ownership Requirements for Treaty Benefits
Apr 29, 2014
Crimea's Transition to Russian VAT
Apr 29, 2014
Russian Draft Tax Evasion Legislation
Apr 28, 2014
Russia Clarifies Residency Confirmation for Tax Treaty Benefits
Apr 10, 2014
Guidance on the Tax Treatment of Shares of Russian Entities Sold by Non-Residents
Apr 02, 2014
Russia's New Rules Regarding CFC Treatment and Residency
Apr 01, 2014
Tax Treaty between Russia and Malta Approved
Mar 28, 2014
Clarification on Russian Transfer Pricing Rules for Domestic Transactions
Mar 25, 2014
Russia Issues Guidance for Cross Border Distributions of Liquidated Companies and VAT of Website Access Services
Mar 18, 2014
Treaty between Russia and Sweden – Russian MoF clarifies required investment threshold with the view reduced withholding tax on dividends to apply
Feb 01, 2014
Treaty between Russia and Netherlands – MoF clarifications on tax treatment applicable to interest received by a Dutch branch
Feb 01, 2014
Tax treatment of dividends received by companies subject to tax simplified regime – Ministry of Finance clarifications
Dec 31, 2013
Transactions concluded between entities which incurred losses may qualify as controlled – Ministry of Finance clarifications
Dec 31, 2013
Interest accrued and written off is not subject to withholding tax – Ministry of Finance clarifications
Dec 31, 2013
Treaty between Russia and Cyprus – Russian MoF clarifies tax treatment applicable to capital gains derived from sale of investment units
Dec 31, 2013
Treaty between Russia and Germany – Russian MoF clarifies whether interest expenses are tax deductible under the tax treaty
Dec 31, 2013
Treaty between Russia and Netherlands – clarifications on income obtained by Dutch parent company due to reduction of its shareholding in Russian subsidiary
Dec 25, 2013
Treaty between Russia and Bulgaria – Russian MoF clarifies that tax withheld not in accordance with the tax treaty cannot be credited in Russia
Dec 25, 2013
Treaty between Russia and Ukraine – Russian MoF clarifies that payments for the use of computer programmes qualify as royalties
Dec 25, 2013
Deductibility of interest related to a loan obtained by a permanent establishment – Ministry of Finance clarifications
Dec 02, 2013
Application of the participation exemption in the case of restructuring of parent company through merger – Ministry of Finance clarifications
Dec 02, 2013
Taxation of income from transfer of shares received in lieu of dividends – Ministry of Finance clarifications
Dec 02, 2013
Participation exemption not applicable if decision to distribute dividends was made while Cyprus was on blacklist – Ministry of Finance clarifications
Dec 02, 2013
Protocol to treaty between Luxembourg and Russia enters into force
Dec 02, 2013
Requalification of interest as dividends in the case of transfer of loan receivables – Ministry of Finance clarification
Nov 12, 2013
Corporate income tax implications for non-resident shareholders when new shares are issued without changing shareholding percentage – Ministry of Finance clarification
Nov 12, 2013
Treaty between Russia and United Arab Emirates enters into force
Nov 12, 2013
Treaty between Russia and US – Russian MoF clarifies tax treatment applicable to interest that may qualify as dividends
Sep 16, 2013
Treaty between Russia and Kazakhstan – Russian MoF clarifies taxable income obtained by a Kazakh branch
Jul 29, 2013
Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank
Jul 29, 2013
Treaty between Russia and Sweden – Russian MoF clarifies tax treatment of dividends paid to a sole shareholder
Jul 29, 2013
Treaty between Russia and Austria – Russian MoF clarifies tax treatment of dividends
Jun 27, 2013
Treaty between Russia and Bulgaria – Russia MoF clarifies whether taxes paid in Bulgaria may be credited against corporate income tax liabilities in Russia
Jun 24, 2013
Treaty between Belarus and Indonesia signed
Jun 24, 2013
Treaty between Russia and Italy – Russia MoF clarifies whether consultancy, supervision and control services performed in relation to an installation project may create a permanent establishment in Russia
Jun 24, 2013
Treaty between Malta and Russia signed
Jun 24, 2013
Treaty between Russia and Switzerland – Russia MoF clarifies effective date of Protocol and tax treatment applicable to interest payments
Jun 24, 2013
Clarifications on deductibility of interest expenses related to loans taken to acquire shares
May 06, 2013
Commodities subject to transfer pricing control rules
May 06, 2013
Intra-group loan agreements to be subject to transfer pricing control rules as from 1 January 2013
May 06, 2013
Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments
May 06, 2013
Treaty between Russia and Cyprus – Russian Appeal Court decided on applicability of beneficial owner and economic substance requirements
May 04, 2013
Treaty between Russia and UK – Russian MoF clarified whether partnerships may benefit from tax treaty provisions
May 04, 2013
Clarifications whether debt forgiveness represents taxable income
May 04, 2013
Treaty between Russia and Venezuela – clarifications whether the National Treasury Office of Venezuela qualifies as a governmental body for tax treaty purposes
May 04, 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
Mar 25, 2013
Supreme Arbitration Court decides that exemption is applicable to dividends distributed from profits of prior years
Feb 10, 2013
Maximum deductible interest coefficient remains unchanged until 31 December 2013
Feb 10, 2013
Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase
Feb 10, 2013
Treaty between Latvia and Russia enters into force
Feb 09, 2013
Protocol to treaty between Russia and Switzerland enters into force
Feb 09, 2013
Clarification regarding rules for requests made by tax authorities to banks
Dec 02, 2012
Treaty between Argentina and Russia enters into force
Dec 02, 2012
Clarifications for justifying the GDR holders residence for treaty purposes
Oct 23, 2012
Moscow Federal Arbitration Court confirmed that a representative office may constitute a PE under certain circumstances
Oct 23, 2012
Amendments to Tax Code
Oct 14, 2012
Russian Supreme Arbitration Court: parent company may be held liable for taxes due by its subsidiary
Jul 29, 2012
Amending protocol to treaty between Italy and Russia enters into force – details
Jul 29, 2012
Protocol to treaty between Cyprus and Russia enters into force
Jul 25, 2012
Treaty between Russia and Chile enters into force
Apr 17, 2012
Protocol to treaty between Russia and Cyprus – details
Apr 17, 2012
Protocol to treaty between Luxembourg and Russia – details
Dec 22, 2011
Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends
Nov 24, 2011
Transfer pricing – new rules adopted
Sep 15, 2011
Transfer pricing – new draft law released
Jun 21, 2011
Ministry of Finance: exemption of capital gains from alienation of shares in Russian companies clarified
Mar 30, 2011
Carry forward of losses amended
Mar 14, 2011
Capital gains from alienation of shares in Russian companies exempt
Feb 28, 2011
Ministry of Finance: debt-to-equity ratio for thin capitalization – timing clarified
Oct 26, 2010
Treaty between Russia and Germany: Russia clarifies interaction of thin capitalization rules with treaty
Oct 26, 2010
Treaty between Russia and Cyprus – Russia clarifies "directly invested" for purposes of application of lower withholding tax rates on dividends
Apr 26, 2010
Treaty between Russia and United Kingdom – Gibraltar outside scope
Apr 26, 2010
Treaty between Russia and Saudi Arabia enters into force
Apr 26, 2010
New rules on participation exemption enacted
Mar 05, 2010
New rules on participation exemption enacted
Feb 19, 2010
Ministry of Finance clarifies application of participation exemption of dividends received by Russian companies
Dec 21, 2009
Regions with lowest corporate income tax rate
Dec 21, 2009
Protocol to treaty between Germany and Russia enters into force
Oct 11, 2009
Ministry of Finance proposals to increase tax penalties
Sep 16, 2009
Protocol to treaty between Russia and Italy signed
Jul 16, 2009
Treaty between Russia and Saudi Arabia – details
Jul 16, 2009
Treaty between Russia and Saudi Arabia approved
Jul 16, 2009
Treaty between Russia and Venezuela enters into force
Jul 16, 2009
Protocol to treaty between Czech Republic and Russia enters into force
Jun 07, 2009
Treaty between Russia and Brazil enters into force
Jun 07, 2009
Amending protocol to treaty between Russia and Cyprus initialled
May 13, 2009
Protocol to treaty between Russia and Czech Republic approved by upper chamber of Russian parliament
May 13, 2009
Treaty between Russia and Thailand enters into force
Apr 10, 2009
Treaty between Russia and Brazil ratified
Feb 22, 2009
Protocol to treaty between Russia and Germany ratified
Feb 22, 2009
Treaty between Russia and Thailand ratified
Feb 22, 2009
Treaty between Russia and Venezuela ratified
Feb 22, 2009
Treaty between Singapore and Russia – details
Feb 22, 2009
Protocol to treaty between Russia and Germany ratified by Russian State Duma
Jan 23, 2009
Treaty between Russia and Singapore approved by lower chamber of Russian parliament
Jan 23, 2009
Treaty between Russia and Thailand approved by lower chamber of Russian parliament
Jan 23, 2009
Treaty between India and Russia – Indian decision on whether purchase of test aircraft engines is contract for sale or technical services
Dec 24, 2008
Treaty between Mexico and Russia enters into force
Dec 24, 2008
Treaty between Chile and Russia approved by Chilean Congress
Oct 07, 2008
Treaty between Russia and Cyprus – Russia clarifies terms of application of lower withholding tax rates on dividends
Aug 30, 2008
Treaty between Russia and Germany – Russia clarifies terms of application of lower withholding tax rates on dividends
Aug 30, 2008
Amendments to Tax Code signed by President
Aug 11, 2008
Treaty between Russia and China (People's Rep.) – Russia clarifies application
Aug 11, 2008
Ministry of Finance clarifies exemption from withholding tax on dividends
Jun 21, 2008
Ministry of Finance clarifies taxation of dividends paid to resident companies
May 14, 2008
Ministry of Finance clarifies issues on corporate income and simplified taxes
Apr 15, 2008
Draft bill on group taxation
Apr 15, 2008
Protocol to treaty between Czech Republic and Russia ratified
Apr 15, 2008
Treaty between Russia and Greece enters into force
Apr 15, 2008
Treaty between Russia and Mexico ratified
Apr 15, 2008
Treaty between Russia and Mexico ratified
Mar 16, 2008
Treaty between Brazil and Russia approved
Feb 08, 2008
Treaty between Russia and Mexico ratified
Feb 08, 2008
Opinion of Russian Supreme Arbitral Court on application of Russia-Turkey tax treaty
Feb 08, 2008
Treaty between Russia and United States – Russian Ministry of Finance clarifies application of treaty re deduction of certain expenses incurred for purposes of PE
Feb 08, 2008
Ministry of Finance clarifies rules for withholding tax exemption for certain dividends
Jan 16, 2008
Treaty between Russia and Greece ratified
Dec 03, 2007
Treaty between Russia and United Kingdom – Russian Ministry of Finance clarifies application of treaty provisions re deduction of expenses incurred for purposes of PE located in Russia
Dec 03, 2007
Ministry of Finance clarifies rules for thin capitalization application in domestic loan arrangements
Nov 04, 2007
Supreme Arbitral Court clarifies conditions for deduction of certain expenses
Oct 01, 2007
Tax audit procedures clarified
Sep 02, 2007
Transfer pricing rules to be amended – details
Sep 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Constitutional Court clarifies tax audit procedures
Jun 18, 2007
Protocol to treaty between Czech Republic and Russia – details
Jun 18, 2007
Exemption of dividends approved in second reading
May 28, 2007
Bill introducing new tax incentives for innovation
May 28, 2007
Protocol to treaty between Czech Republic and Russia to be signed
May 28, 2007
Ministry of Finance clarification on application of thin capitalization rules in the context of tax treaties
May 28, 2007
Treaty between Argentina and Russia ratified
Mar 24, 2007
Clarification regarding tax treatment of transfer of capital between parent legal entity and its subsidiary issued
Feb 24, 2007
Plans to reform transfer pricing legislation announced
Feb 24, 2007
Supreme Commercial Court issues guideline on deciding cases involving tax avoidance and tax evasion
Dec 17, 2006
State Duma passed Bill amending taxation of dividends
Nov 12, 2006
Protocol to treaty between Czech Republic and Russia initialled
Oct 14, 2006
Russian Ministry of Finance clarifies provisions of a tax treaty between Russia and Austria
Oct 14, 2006
Private ruling on beneficial ownership in tax treaties issued
Sep 12, 2006
Treaty negotiations between Saudi Arabia and Russia
Apr 09, 2006
Law No. 58-FZ of 6 June 2005 amending the corporate income tax section of the Tax Code was published in the Official Gazette of 14 June 2005. From 2007, a full offset of previous losses against profits will be introduced (currently, a 30% per year limitation applies and a 50% limitation is established for 2006);
Aug 03, 2005