Russia Provides Lessor is Responsible for Corporate Property Tax and Extends 15% Corporate Rate for Ruble-Denominated Bonds
Russia has published Federal Law No. 382-FZ of 29 November 2021 on Amendments to Part Two of the Russian Tax Code. Among various other amendments, the law includes the introduction of a new provision regarding corporate property tax, providing that the lessor of leased property, including under a financial lease (leasing) agreement, is the responsible taxpayer for corporate property tax on the…
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