“Actual right” to Income - Russian (“Beneficial ownership”) Rules The Russian de - offshorisation Law introduced the concept of the “actual right” to income (“beneficial ownership”) as a condition for tax treaty re... RUSSIAN TAX DEVELOPMENTS09 Mar, 20152287
Comments on the Τax Residency of Ιndividuals by the Russian Federal Tax Service The new Russian de-offshorisation laws, which came into effect as from 1 January 2015, introduced new principles of taxation in Russia. RUSSIAN TAX DEVELOPMENTS02 Mar, 20153010
Russian De-offshorisation Rules One of the most discussed legislative initiatives of 2014 has become a law. RUSSIAN TAX DEVELOPMENTS20 Feb, 20152732