The Russian Ministry of Finance recently published guidance letter No. 03-07-08/83982 of 29 August 2022 concerning VAT obligations in relation to the rendering of advertising services by a Russian organization to non-residents in Canada and the United States. The letter clarifies that in accordance with Article 146 of the Russian Tax Code, transactions involving the supply of goods (works, services) in Russia are recognized as subject to VAT. To determine the places of supply, the provisions …