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Treaty between Russia and United Kingdom – Russian Ministry of Finance clarifies application of treaty provisions re deduction of expenses incurred for purposes of PE located in Russia

|Treaty Development|Russia-United Kingdom
Russia-United Kingdom

On 9 October 2007, the Russian Ministry of Finance issued its clarification regarding the application of Art. 7(3) of tax treaties regarding the deduction of expenses incurred for the purposes of the permanent establishment of a foreign entity located in Russia.

In its clarification, the Ministry referred to Art. 7(3) of the tax treaty between Russia and the United Kingdom,…

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