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Treaty between Russia and Austria – Russian MoF clarifies tax treatment of dividends

|Treaty Development|Russia; Austria
Russia; Austria

Recently, the Ministry of Finance made available Letter No. 03-08-13/11441 issued on 8 April 2013, clarifying the tax treatment applicable to dividends under the Austria-Russia Income and Capital Tax Treaty (2000).

The Ministry of Finance was asked whether the reduced withholding tax of 5% could be applied in case of dividends paid by a Russian company to its Austrian shareholder provided …

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