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Russian Law Amending CFC and Tax Residence Rules Signed into Law

|Approved Changes|Russia
Russia

According to recent reports, amendments to Russia's controlled foreign company (CFC) and tax residence rules were signed into law on 8 June 2015. The main CFC amendments are in regard to the exemption for active foreign holding companies; exemption if participating through a listed company; dividend income exemption; and controlling persons of structures not formed as legal entities. Amendments…

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