OrbitaxTreaty between Russia and UK – Russian MoF clarified whether partnerships may benefit from tax treaty provisions
|Treaty Development|Russia; United Kingdom
On 07 February 2013, the Ministry of Finance issued Letter No. 03-08-13 clarifying whether a limited liability partnership (LLP) incorporated under the UK legislation may be considered a person for the purposes of the Russia - United Kingdom Income Tax Treaty (1994) (the Treaty).
According to article 1 of the Treaty, persons who are residents of Russia or the UK or of both states…
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