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  • Article

    Development Of Court Practice Of Determining Direct Capital Investment For The Purpose Of Applying The 5% Withholding Tax Rate When Paying Dividends To A Cypriot Company

    On 3 May 2017 the Commercial Court of Chelyabinsk Region rendered a decision in case No. А76-20508/2016 under the claim of Chelyabenergosbyt PJSC (the "Company").
    RussiaTax
    Dentons
    Dentons
  • Article

    Development Of Russian Court Practice On Taxation Of Dividends Distributed To A Russian Branch Of A Foreign Parent Company

    On 4th of October 2016 the Commercial Court of Tambov Region delivered a judgment in case No. А64-3695/2016 under the claim of "Uvarovsky Sugar Plant" Closed Joint Stock Company.
    RussiaTax
    Dentons
    Dentons
  • Article

    Development Of The Practice Of Charging The Person Beneficially Entitled To Income Additional Tax When Income Is Paid To Foreign Companies (Application Of The "Beneficial Owner" Concept)

    On 11 July 2016 the Commercial Court of Moscow rendered a decision in case No. А40-442/15-39-2 under the claim of Credit Europe Bank CJSC (the "Bank").
    RussiaTax
    Dentons
    Dentons
  • Article

    Development Of The Tax Practice Of The "Beneficial Owner" Concept

    On March 3, 2016 the Commercial Court of Moscow rendered a decision on case No. А40-241361/15 (the "Decision") under the claim of BANK INTEZA joint stock company (the "Russian Company").
    RussiaTax
    Dentons
    Dentons
  • Article

    Russia Moves To Terminate Netherlands Tax Treaty

    Awaiting decision with regards to the denunciation by the Russian government of the Double Tax Treaty with the Kingdom of Netherlands- potential consequences.
    GlobalTax
    AGPLAW | A.G. Paphitis & Co. LLC
    AGPLAW | A.G. Paphitis & Co. LLC
  • Article

    TM Assignment And Withholding Tax

    Goltsblat BLP advises of a tax dispute judgement passed by a court of appeal that is of importance to the business community.
    RussiaTax
    Goltsblat BLP LLP
    Goltsblat BLP LLP
  • Article

    Tax And Legal Implications Of Engaging Freelancers For Businesses In Russia

    Tax risks in such cases will be associated with the potential reclassification of the existing relationship with freelancers as employment.
    RussiaTax
    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

    Keep Calm And Invest In Russia

    Russia tries to improve its investment climate through such instruments as agreements on protection and promotion of investments, levying excessive regulatory barriers, facilitating currency control regulation.
    RussiaGovernment, Public Sector
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Intragroup Loans In Russia

    Loans constitute a commonly used instrument of intragroup financing. They offer flexibility in terms of duration and remuneration that the parties are free to agree upon.
    RussiaTax
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Развитие судебной практики по вопросам

    26.11.2019 Арбитражный суд Свердловской области вынес решение ...
    RussiaTax
    Dentons
    Dentons
  • Article

    IP In Business Transactions: Russian Federation Overview

    What are the main IPRs in your jurisdiction? How are they protected?
    RussiaIntellectual Property
    Gorodissky & Partners
    Gorodissky & Partners
  • Article

    Специфика применения соглашений об избежании двойного налогообложения в России

    Россия имеет широкую сеть соглашений об избежании двойного налогообложения (СИДН
    RussiaTax
    GRATA International
    GRATA International

Showing 1–13 of 13 results

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