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Development of court practice on tax disputes over charging personal income tax on amounts paid to employees by agreement at termination of employment
  • Dentons
  • Russia
  • July 3 2017

On 16 June 2017 the RF Supreme Court rendered a ruling in case No. А42-75622015. In this case the court considered a dispute between Murmansk Trawl


OECD BEPS: Russia Signed the Multilateral Instrument
  • Baker McKenzie
  • Russia
  • June 30 2017

On 7 June 2017, Russia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI


Federal Tax Service develops concept of unjustified tax benefit
  • Gorodissky & Partners
  • Russia
  • June 23 2017

The Federal Tax Service recently issued a notification entitled On Identifying the Circumstances of an Unjustified Tax Benefit, which summarises the


Doing business in Russia
  • CMS Russia
  • Russia
  • June 21 2017

Under the Constitution of the Russian Federation all state bodies are divided into: federal bodies; bodies of the “constituent subjects” of the


The Verdict - Summer 2017
  • CMS Cameron McKenna Nabarro Olswang LLP
  • Belgium, Czech Republic, France, Germany, Italy, Poland, Portugal, Russia, Serbia, Switzerland, United Kingdom
  • June 21 2017

The Czech Republic fi rst recognised that legal entities could be criminally liable in the 2012 Act on Criminal Liability of Legal Entities and


Russland: Quellensteuervergünstigungen nur mit Beneficial Ownership-Bestätigung“
  • Beiten Burkhardt
  • Russia
  • May 18 2017

Ab 2017 können im Ausland ansässige Gläubiger von bestimmten Einkünften (z. B. Dividenden, Zinsen und Lizenzgebühren) aus Russland die


Минфин России разъяснил правила о контролируемых иностранных компаниях
  • CMS Russia
  • Russia
  • May 16 2017

До 20 марта 2017 году российские налоговые резиденты впервые должны были отчитаться о контролируемых иностранных компаниях (далее - КИК), о чем мы


The Russian Ministry of Finance explained the rules on controlled foreign companies
  • CMS Russia
  • Russia
  • May 16 2017

Russian tax residents had to report for the first time on controlled foreign companies ("CFCs") by 20 March 2017, as we reported in a previous Alert


Минфин России разъяснил правила о контролируемых иностранных компаниях
  • CMS Russia
  • Russia
  • May 12 2017

До 20 марта 2017 году российские налоговые резиденты впервые должны были отчитаться о контролируемых иностранных компаниях (далее - КИК), о чем мы


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
  • Dentons
  • Russia
  • May 11 2017

On 3 May 2017 the Commercial Court of Chelyabinsk Region rendered a decision in case No. А76-205082016 under the claim of Chelyabenergosbyt PJSC (the