Russia Tax News

Tax Treaty between Russia and Malta Approved

28 March 2014

Clarification on Russian Transfer Pricing Rules for Domestic Transactions

25 March 2014

Russia Issues Guidance for Cross Border Distributions of Liquidated Companies and VAT of Website Access Services

18 March 2014

Treaty between Russia and Sweden – Russian MoF clarifies required investment threshold with the view reduced withholding tax on dividends to apply

1 February 2014

Treaty between Russia and Netherlands – MoF clarifications on tax treatment applicable to interest received by a Dutch branch

1 February 2014

Tax treatment of dividends received by companies subject to tax simplified regime – Ministry of Finance clarifications

31 December 2013

Interest accrued and written off is not subject to withholding tax – Ministry of Finance clarifications

31 December 2013

Treaty between Russia and Germany – Russian MoF clarifies whether interest expenses are tax deductible under the tax treaty

31 December 2013

Treaty between Russia and Cyprus – Russian MoF clarifies tax treatment applicable to capital gains derived from sale of investment units

31 December 2013

Transactions concluded between entities which incurred losses may qualify as controlled – Ministry of Finance clarifications

31 December 2013

Treaty between Russia and Ukraine – Russian MoF clarifies that payments for the use of computer programmes qualify as royalties

25 December 2013

Treaty between Russia and Netherlands – clarifications on income obtained by Dutch parent company due to reduction of its shareholding in Russian subsidiary

25 December 2013

Treaty between Russia and Bulgaria – Russian MoF clarifies that tax withheld not in accordance with the tax treaty cannot be credited in Russia

25 December 2013

Application of the participation exemption in the case of restructuring of parent company through merger – Ministry of Finance clarifications

2 December 2013

Participation exemption not applicable if decision to distribute dividends was made while Cyprus was on blacklist – Ministry of Finance clarifications

2 December 2013

Taxation of income from transfer of shares received in lieu of dividends – Ministry of Finance clarifications

2 December 2013

Protocol to treaty between Luxembourg and Russia enters into force

2 December 2013

Deductibility of interest related to a loan obtained by a permanent establishment – Ministry of Finance clarifications

2 December 2013

Corporate income tax implications for non-resident shareholders when new shares are issued without changing shareholding percentage – Ministry of Finance clarification

12 November 2013

Requalification of interest as dividends in the case of transfer of loan receivables – Ministry of Finance clarification

12 November 2013

Treaty between Russia and United Arab Emirates enters into force

12 November 2013

Treaty between Russia and US – Russian MoF clarifies tax treatment applicable to interest that may qualify as dividends

16 September 2013

Treaty between Russia and Sweden – Russian MoF clarifies tax treatment of dividends paid to a sole shareholder

29 July 2013

Treaty between Russia and Kazakhstan – Russian MoF clarifies taxable income obtained by a Kazakh branch

29 July 2013

Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank

29 July 2013

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

27 June 2013

Treaty between Malta and Russia signed

24 June 2013

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

24 June 2013

Treaty between Russia and Bulgaria – Russia MoF clarifies whether taxes paid in Bulgaria may be credited against corporate income tax liabilities in Russia

24 June 2013

Treaty between Russia and Switzerland – Russia MoF clarifies effective date of Protocol and tax treatment applicable to interest payments

24 June 2013