ARTICLE · 07 JANUARY 2015

Russian De-Offshorisation Law

GRATA International

The new amendments to the Russian Tax Code regarding de-offshorisation will enter into force on 1 January 2015.

RussiaTax

The new amendments to the Russian Tax Code regarding de-offshorisation will enter into force on 1 January 2015 (Federal Law № 376-FZ, dated 24 November 2014 and entitled "On the Introduction of Amendments to Parts One and Two of the Russian Tax Code").

We would like to draw your attention to some key provisions of the law.

Taxation of a Controlled Foreign Company

Some new definitions will appear in the Russian Tax Code, including "controlled foreign company" and "controlling person".

A controlled foreign company, unless otherwise stipulated by an international treaty, shall be understood to be a foreign organization that simultaneously meets the following requirements:

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Russian De-Offshorisation Law

Taxation of a Controlled Foreign Company

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