Russia – Issues in Determining The Residency Status of Individual Taxpayers What is the test, 183 days physically being in the country or the country of registration? RUSSIAN TAX DEVELOPMENTS15 Dec, 20152657
Recent Developments in the Russian Thin Capitalization Rules A draft bill is currently being discussed in the Russian Duma with the proposed amendments. RUSSIAN TAX DEVELOPMENTS15 Dec, 20152483
Developments in Russia on the Issue of Beneficial Ownership of Income In a recent case, a Cyprus company is asked to pay withholding taxes on royalties. RUSSIAN TAX DEVELOPMENTS16 Jul, 20152742
President Putin Signs the Law on Amnesty in Russia Russian President Vladimir Putin signed into law on 8 June 2015 an amnesty for people who illegally transferred funds out of the country. RUSSIAN TAX DEVELOPMENTS10 Jun, 20152320
Russian State Duma Approves the Amnesty for Offshore Capital The bill offering legal amnesty to Russians, who willingly declare their foreign assets, was passed by Russia's lower house of parliament last Frida... RUSSIAN TAX DEVELOPMENTS27 May, 20152457
Russian Courts' Guidance on Deductibility of Costs/Permanent Establishment/Tax Residency Issues Analysis of two court cases dealing with deductibility of costs, permanent establishment and tax residency issues. RUSSIAN TAX DEVELOPMENTS16 Apr, 20152146
Confirmation of Beneficial Ownership for Russian Source Income The Russian Ministry of Finance further clarifies what is need for confirming beneficial ownership for Russian source income. RUSSIAN TAX DEVELOPMENTS06 Apr, 20152801
Capital Amnesty Bill for Individuals Submitted to Russian State Duma The Russian government has submitted a bill to the State Duma to encourage voluntary declaration of property and personal accounts by individuals. RUSSIAN TAX DEVELOPMENTS02 Apr, 20152314