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  • Article

    Application Of The Concept Of The Person Beneficially Entitled To (Beneficial Owner Of) Income

    Dentons' Russia Tax practice would like to remind that, starting from 1 January 2017, the procedure for confirming entitlement to tax benefits under relevant double tax treaties when paying income to foreign companies from the Russian Federation has changed.
    RussiaTax
    Dentons
    Dentons
  • Article

    Tax Alert - Tax Law Amendments 2018-2019

    Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.
    RussiaTax
    Noerr
    Noerr
Article

Complying With Legal Requirements On Controlled Foreign Corporations

Foreign legal entities whose personal law provides for equity interest are deemed controlled foreign corporations of Russian tax residents provided at least one of the following conditions is met...
RussiaTax
Dentons
Dentons
  • Article

    Corporate Agreement: Shareholders’ Agreements Under Russian Law Reloaded

    Shareholders’ agreements are a tool for the contractual regulation of relations between shareholders/participants of companies and are widely used in jurisdictions of the Anglo-Saxon legal system.
    RussiaCorporate/Commercial Law
    GRATA International
    GRATA International
  • Article

    Draft Of New Russia-Japan Tax Treaty Published

    The draft of a new double tax treaty between Russia and Japan has been published on the Russian Government's official website.
    RussiaTax
    Ernst & Young
    Ernst & Young
  • Article

    Russian Federation Legislation on Real Estate: Review of Amendments

    At the end of 2004, the Russian Federation State Duma adopted a complex of new regulatory acts in the sphere of real estate legislation, which, consequently, has been significantly changed and supplemented.
    RussiaReal Estate and Construction
    Beiten Burkhardt
    Beiten Burkhardt
  • Article

    Franchise 2018 (Chapter Russia)

    Chapter 54 of the Russian Civil Code is dedicated to franchising. According to that law, the parties to a franchising contract may be any commercial entities or individual entrepreneurs.
    RussiaCorporate/Commercial Law
    Gorodissky & Partners
    Gorodissky & Partners
  • Article

    Tax. Major Russian Legislation Changes For 2014

    This law, which entered into force on January 1, 2015, introduces a fundamentally new institution into Russian tax legislation: rules on controlled foreign corporations.
    RussiaTax
    Dentons
    Dentons
  • Article

    Private Client 2017 – Country Overview

    Law on the estate and gift tax was abolished in 2005 and has not been applied since 1 January 2006. However, it should be noted that property acquired as inheritance or gifts is an economic benefit for a person and is subject to personal income tax.
    RussiaTax
    Ivanyan and Partners
    Ivanyan and Partners
  • Showing 41–49 of 49 results

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