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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


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

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


Минфин России разъяснил правила о контролируемых иностранных компаниях
  • CMS
  • 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 the starting date for payment of property tax on a fixed asset that is ready for operation
  • Dentons
  • Russia
  • May 11 2017

On 28 April 2017 the Commercial Court of St. Petersburg and Leningrad Region rendered a decision in case No. А56-874652016 (the “Decision”) under the


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


Russia introduces draft law on country-by-country reporting requirements: implications for multinationals
  • DLA Piper LLP
  • OECD, Russia
  • May 2 2017

A newly published federal draft law introduces Russia to a three-tiered approach to transfer pricing documentation and brings Russian regulations in


Russia introduces draft law on country-by-country reporting requirements: implications for multinationals
  • DLA Piper LLP
  • OECD, Russia
  • May 2 2017

A newly published federal draft law introduces Russia to a three-tiered approach to transfer pricing documentation and brings Russian regulations in


Changes to thin capitalisation rules for profit taxation purposes
  • Gorodissky & Partners
  • Russia
  • April 28 2017

Companies may borrow necessary monetary funds - in particular, in the form of credits and loans, commodities and commercial credits. In this regard


Global Employee Equity at a glance: Russia
  • White & Case LLP
  • Russia
  • April 26 2017

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or