Russia reviews double tax treaties
As we have already informed, on March 25, 2020, President of Russia Vladimir Putin instructed the Russian Government to arrange […]
International tax advice
CFC declaration campaign 2019
Dentons tax experts would like to remind you that 20 March 2019 is the deadline for filing notifications of controlled […]
Development of court practice on notification of participation in foreign entities and of controlled foreign companies
January 2019 was marked by an upsurge in court activity in considering issues related to Russian companies’ filing of notices […]
Expiration of the second round of the Russian voluntary disclosure (capital amnesty) campaign and the tax-exempt liquidation of CFCs
Dentons’ Russian Tax team would like to remind you that 28 February 2019 is the deadline for filing a special […]
Development of court practice regarding application of the beneficial owner concept
On 2 August 2017 the Commercial Court of Kaliningrad Region delivered its decision (the “Decision”) on NPO Digital Television Systems […]
Russia’s accession to the Multilateral Convention to implement measures under the BEPS Plan
On 7 June 2017 the Russian Federation signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base […]
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 […]
Development of court practice on thin capitalization cases
On 24 January 2017 the Commercial Court of Arkhangelsk Oblast delivered a judgement in case No. А05-9115/2016 (the “Judgement”) under the […]
Indirect sale of real estate in the Russian Federation in the context of the beneficial ownership rules
On 17 January 2017 the Commercial Court of Vladimir Oblast delivered a judgement in case No. А11-6602/2016 (the “Decision”) under […]
Application of the concept of the person beneficially entitled to (beneficial owner of) income
Dentons’ Russia Tax practice would like to remind that, starting from 1 January 2017, the procedure for confirming entitlement to […]
Registration with the RF tax authorities aimed at payment of VAT by foreign e services providers
Dentons’ Russia Tax practice would like to remind readers that, starting 1 January 2017, foreign companies providing e-services are required […]
Complying with legal requirements on controlled foreign corporations
Dentons’ Russia Tax practice would like to remind readers that starting in 2017 individuals and legal entities that are deemed […]