Russia Tax News

Treaty between Belarus and Indonesia signed

24 June 2013

Intra-group loan agreements to be subject to transfer pricing control rules as from 1 January 2013

6 May 2013

Commodities subject to transfer pricing control rules

6 May 2013

Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments

6 May 2013

Clarifications on deductibility of interest expenses related to loans taken to acquire shares

6 May 2013

Treaty between Russia and UK – Russian MoF clarified whether partnerships may benefit from tax treaty provisions

4 May 2013

Treaty between Russia and Cyprus – Russian Appeal Court decided on applicability of beneficial owner and economic substance requirements

4 May 2013

Treaty between Russia and Venezuela – clarifications whether the National Treasury Office of Venezuela qualifies as a governmental body for tax treaty purposes

4 May 2013

Clarifications whether debt forgiveness represents taxable income

4 May 2013

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

25 March 2013

Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase

10 February 2013

Supreme Arbitration Court decides that exemption is applicable to dividends distributed from profits of prior years

10 February 2013

Maximum deductible interest coefficient remains unchanged until 31 December 2013

10 February 2013

Protocol to treaty between Russia and Switzerland enters into force

9 February 2013

Treaty between Latvia and Russia enters into force

9 February 2013

Clarification regarding rules for requests made by tax authorities to banks

2 December 2012

Treaty between Argentina and Russia enters into force

2 December 2012

Clarifications for justifying the GDR holders residence for treaty purposes

23 October 2012

Moscow Federal Arbitration Court confirmed that a representative office may constitute a PE under certain circumstances

23 October 2012

Amendments to Tax Code

14 October 2012

Amending protocol to treaty between Italy and Russia enters into force – details

29 July 2012

Russian Supreme Arbitration Court: parent company may be held liable for taxes due by its subsidiary

29 July 2012

Protocol to treaty between Cyprus and Russia enters into force

25 July 2012

Treaty between Russia and Chile enters into force

17 April 2012

Protocol to treaty between Russia and Cyprus – details

17 April 2012

Protocol to treaty between Luxembourg and Russia – details

22 December 2011

Treaty between Russia and the Netherlands – Russia clarifies applicability of reduced 5% withholding tax on dividends

24 November 2011

Transfer pricing – new rules adopted

15 September 2011

Transfer pricing – new draft law released

21 June 2011

Ministry of Finance: exemption of capital gains from alienation of shares in Russian companies clarified

30 March 2011