Changes in key Russian transfer pricing deadlines *

Russia - March 27 2013
Important news for Russian taxpayers preparing notifications on their controlled transactions, as well as first transfer pricing country-files: the…

Co-authors: Anastasia Prozor.

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Russian taxpayers preparing for the first transfer pricing deadline *

Russia - March 6 2013
The first deadline set by the Russian transfer pricing regulations is approaching rapidly. The relevant rules are applicable to controlled…

Co-authors: Anastasia Prozor.

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VAT treatment of sales bonuses: perspectives of joint amended VAT-invoices *

Russia - January 23 2013
Following our April 2012 Tax Outlook on VAT treatment of sales bonuses (the Leroy Merlin case), the recently published Decision of the Supreme…

Co-authors: Pavel Vasin.

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VAT treatment of sales bonuses: the Leroy Merlin case *

Russia - April 20 2012
The recently published Decree of the Presidium of the Supreme Commercial Court of the Russian Federation, in which the Court states that incentivising bonuses should not be VATable, turns out to be favourable for taxpayers; however, the wording of the Decree is rather ambiguous.

Co-authors: Anastasia Prozor.

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Russian thin capitalization provisions: old rules – new trends *

Russia - March 14 2012
Russian thin capitalization rules have a long history the roots of which can be traced back to the adoption of the “Profit Tax” Chapter of the Tax Code in the early 2000’s.

Co-authors: Pavel Vasin.

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