The further development of the Russian anti-abuse tax practice Dmitry Garaev of KPMG Russia discusses how the understanding around tax anti-abuse provisions continues to evolve through contrasting approaches from the judiciary and the legislators. By Dmitry Garaev March 09 2020
Russia: Russia’s participation exemption: A clarification A brief update to Nuances embedded in Russia’s participation exemption (ITR, January 29 2019) by Viktoria Ivashchenko, Denis Gamiy and Dmitry Garaev of KPMG. By Dmitry Garaev & Denis Gamiy December 17 2019
Law on mutual agreement procedures enforced Anastasia Mikhailova and Ilarion Lemetyuynen of KPMG analyse the impact of the new law enshrining the mutual agreement procedure into Russian Tax Code and whether this means the end of... By Ilarion Lemetyuynen & Anastasia Mikhailova November 25 2019
Russia: Supreme Court issues decision on allocation of costs to income Dmitry Garaev and Anastasia Avdonina of KPMG discuss the Supreme Court’s decision A47-9881/2017 of August 26 2019, which is of specific interest for companies receiving both operating profit and dividend... By Anastasia Avdonina & Dmitry Garaev October 15 2019
Russia: First ruling on foreign company’s Russian tax residency for VAT Place-of-supply rules state that consulting and legal services are deemed to be provided in Russia (and therefore VATable) if the purchaser carries out its activities in Russia. July 10 2019
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
Russia: Tax monitoring becomes popular in Russia The number of companies joining Russia's tax monitoring or 'horizontal monitoring' programmes is on the rise. By Veronika Sergeeva & Ilarion Lemetyuynen December 12 2018
Evolution of Russia's beneficial ownership concept understanding Dmitry Garaev and Anastasia Avdonina analyse the Russian Federal Tax Service's interpretation of the concept of beneficial ownership. July 12 2018
