Russia published Decree No. 60 from the Ministry of Finance in the 3 May 2018 edition of the Official Gazette, which approves the procedures for the conclusion of advance pricing agreements (APAs) where at least one of the parties to a cross-border transaction is a resident of a jurisdiction with which Russia has a tax treaty. The Decree enters into force one month from the date it was published.
The main aspects of the procedures for the conclusion of APAs involving tax treaty jurisdiction…