Share option schemes in Russia do not attract favourable tax treatment. Multinationals implementing them do so in a way that minimizes tax costs and
non-tax risks for both employer and employees. By Victor Matchekhin, Linklaters, Moscow
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.