Russia Tax News
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
Russian Supreme Arbitration Court: parent company may be held liable for taxes due by its subsidiary
29 July 2012
Amending protocol to treaty between Italy and Russia enters into force – details
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
Carry forward of losses amended
14 March 2011
Capital gains from alienation of shares in Russian companies exempt
28 February 2011
Treaty between Russia and Germany: Russia clarifies interaction of thin capitalization rules with treaty
26 October 2010