Russian Court Issues Decision on Valid Proof of Foreign Tax Payment

The Arbitration Appellate Court of Moscow reportedly issued a decision in February 2020 concerning proof of foreign tax payment for the purpose of claiming double taxation relief. The claim was made under the 1994 Israel-Russia tax treaty, with the taxpayer presenting an auditor's statement as proof of the foreign tax paid. In its decision, however, the court held that an auditor's statement ca…