ArticleForeign Trade Barter Agreements / Barter Passport / 180 Days RuleRussiaTaxPricewaterhouseCoopers
ArticleClarification Of Russian Withholding Tax Exemption On Sale Of Shares In "Property-Rich" CompaniesThe taxation of capital gains derived by foreign legal entities from the sale of Russian shares or financial instruments has been clarified by Russian Federal Law No. 132-FZ.RussiaTaxElias Neocleous & Co LLC
ArticleNew Procedure For Recognition Of Losses In Profit TaxationThe procedure for transferring previous years' losses to future tax periods for the purpose of calculating corporate income tax has changed substantially for 2017.RussiaTaxGorodissky & Partners
ArticleRussian Anti-Offshore Initiatives: Draft Law On Controlled Foreign Company Rules And Other MeasuresOn the 18th of March the Russian Ministry of Finance published a draft law on anti-offshore measures. RussiaTaxWithers LLP
ArticleControlled Foreign Companies ("CFC") Legislation Voted By The State DumaThe Draft Law on Deoffshorization was initially made available for public discussion on the 18th of March 2014 and the floodgates had opened. RussiaTaxEurofast
ArticleDentons' Tax Practice Recognized As Best In Russia By Chambers EuropeDentons' Tax practice has been ranked Band 1 in Tax in Russia by Chambers Europe 2019, once again joining the leaders in this annual international ranking. RussiaTaxDentons
ArticleDebt Forgiveness Exemption CancelledGoltsblat BLP advises that the President has signed Federal Law No. 286-FZ of 30 September 2017 modifying Article 251 of the Russian Tax Code, among other legal rules.RussiaTaxGoltsblat BLP LLP
ArticleDevelopment Of Russian Court Practice On Tax Liabilities Of Permanent Establishments That Accept Expenses From Theirs Foreign Head OfficesThe court held that Russian permanent establishment of the Company illegally accounted costs transferred from its foreign head office, which the head office incurred with respect to the permanent establishment.RussiaTaxDentons
ArticleRussia Ratifies MLIThe Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting of 24 November 2016 - also known as the Multilateral Instrument (MLI)RussiaTaxGorodissky & Partners
ArticleDevelopment Of Court Practice In Tax Disputes Related To Grant Financing Of A Russian CompanyOn 22 July 2016 the Commercial Court of Samara Region delivered a decision in case No. А55-11332/2016.RussiaTaxDentons
ArticleDevelopment Of Court Practice On Tax Disputes Over The Use Of Cash PoolingThe court also bore in mind that use of the cash pooling mechanism is expressly set forth in the Gazprom Neft Group's fiscal policy.RussiaTaxDentons
ArticleDevelopment Of Court Practice On Tax Disputes Related To Provision Of Rebates To CustomersOn 20 September 2016 the Commercial Court of Moscow delivered a decision in case No. А40-13165/16-107-106.RussiaTaxDentons
ArticleGoogle Tax Revolutionises Tax Regime For Digital Content SalesOn June 15 2016 the State Duma of the Federal Assembly adopted in its third reading the Federal Law on the Amendment of Part One and Part Two of the Tax Code of the Russian Federation.RussiaTaxGorodissky & Partners
ArticleIndirect Sale Of Real Estate In The Russian Federation In The Context Of The Beneficial Ownership RulesThis case is dedicated to refusal to grant tax benefits to a Cypriot company in connection with receipt of income from indirect sale of real estate located in the Russian Federation.RussiaTaxDentons
ArticleMain Changes To Company Taxation In 2020Over the past year, Parliament has adopted several laws amending the Tax Code regarding the taxation of legal entities. RussiaTaxGorodissky & Partners
