An arbitration court in Russia recently issued a decision regarding whether gratuitous financial assistance provided by a non-resident shareholder in a Russian company may be considered in determining if a minimum participation condition is met for the purpose of a reduced withholding rate on dividends under a tax treaty. The case involved dividends paid by a Russian company to an Austrian shareholder (100% participation) in 2019 and the application of paragraph 2(a) of Article 10 (Dividends)…