Russia's Ministry of Finance recently published Letter No. 03-03-06/2/55668 on the taxation of income received by a shareholder in the form of property upon withdrawal from or liquidation of a company. The letter includes that from 1 January 2019, income from an equity participation in a company paid in the form of dividends also includes income in the form of property (property rights) received by a shareholder of the company upon the shareholder's withdrawal from the company or upon the di…