Orbitax Tax News & Alerts
Russia's Tax news & updates from Orbitax and partners
Russia Tax News
Protocol to treaty between Luxembourg and Russia enters into force
Taxation of income from transfer of shares received in lieu of dividends – Ministry of Finance clarifications
Deductibility of interest related to a loan obtained by a permanent establishment – Ministry of Finance clarifications
Corporate income tax implications for non-resident shareholders when new shares are issued without changing shareholding percentage – Ministry of Finance clarification
Requalification of interest as dividends in the case of transfer of loan receivables – Ministry of Finance clarification
Treaty between Russia and United Arab Emirates enters into force
Treaty between Russia and US – Russian MoF clarifies tax treatment applicable to interest that may qualify as dividends
Treaty between Russia and Sweden – Russian MoF clarifies tax treatment of dividends paid to a sole shareholder
Treaty between Russia and Kazakhstan – Russian MoF clarifies taxable income obtained by a Kazakh branch
Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank
Treaty between Russia and Austria – Russian MoF clarifies tax treatment of dividends
Treaty between Russia and Bulgaria – Russia MoF clarifies whether taxes paid in Bulgaria may be credited against corporate income tax liabilities in Russia
Treaty between Malta and Russia signed
Treaty between Russia and Italy – Russia MoF clarifies whether consultancy, supervision and control services performed in relation to an installation project may create a permanent establishment in Russia
Treaty between Belarus and Indonesia signed
Treaty between Russia and Switzerland – Russia MoF clarifies effective date of Protocol and tax treatment applicable to interest payments
Commodities subject to transfer pricing control rules
Intra-group loan agreements to be subject to transfer pricing control rules as from 1 January 2013
Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments
Clarifications on deductibility of interest expenses related to loans taken to acquire shares
Treaty between Russia and UK – Russian MoF clarified whether partnerships may benefit from tax treaty provisions
Treaty between Russia and Cyprus – Russian Appeal Court decided on applicability of beneficial owner and economic substance requirements
Treaty between Russia and Venezuela – clarifications whether the National Treasury Office of Venezuela qualifies as a governmental body for tax treaty purposes
Clarifications whether debt forgiveness represents taxable income
Treaty between Russia and Ireland – clarifications on the conditions to create a PE in Russia and the procedure to allocate profits and expenses to such a PE
Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase
Supreme Arbitration Court decides that exemption is applicable to dividends distributed from profits of prior years
Maximum deductible interest coefficient remains unchanged until 31 December 2013
Protocol to treaty between Russia and Switzerland enters into force
Treaty between Latvia and Russia enters into force
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