OrbitaxCapital gains from alienation of shares in Russian companies exempt
|Approved Changes|Russia
The Federal Law of 28 December 2010 N 395-?? introduced amendments to the Tax Code. Inter alia, income from alienation of shares in Russian companies, owned for more than 5 years by the moment of alienation, is exempt from:
| - | individual income tax; | |
| - | corporate income tax, if one of the following conditions is satisfied:
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