Applying the look-through approach in Russia Ivan Nasonov and Daria Konoplina of KPMG Russia evaluate the development of the look-through approach and explain how tax authorities are becoming increasingly committed to challenging the concept. By Ivan Nasonov & Daria Konoplina April 21 2020
Russia: Russia to ratify the multilateral instrument on BEPS Russia signed the Multilateral Convention to Implement Tax Related Measures to Prevent BEPS (multilateral instrument, or MLI) on June 7 2017. By Alexander Tokarev & Ivan Nasonov March 21 2019
Russia: Russia amends concept of beneficial ownership At the very end of 2018, Federal Law No. 424-FZ was passed, seeing several significant changes to Russian tax legislation regarding the beneficial ownership concept. By Alexander Tokarev & Ivan Nasonov January 28 2019
Russia: Beneficial ownership concept in Russia: claiming treaty benefits becomes more c... In April 2018 the Federal Tax Service of Russia issued a letter (Letter No. CA-4-9/8285@) containing guidelines for lower tax authorities on how to use the beneficial ownership concept when... By Alexander Tokarev & Ivan Nasonov December 12 2018
