The Arbitration Appellate Court of Moscow reportedly issued a decision in February 2020 concerning proof of foreign tax payment for the purpose of claiming double taxation relief. The claim was made under the 1994 Israel-Russia tax treaty, with the taxpayer presenting an auditor's statement as proof of the foreign tax paid. In its decision, however, the court held that an auditor's statement cannot be seen as valid proof of payment of taxes in a foreign country for the purpose of claiming a c…