Article 54.1 of the Russian Tax Code – a conciliatory gesture towards taxpayers Stanislav Denisenko of KPMG Russia explains the controversy surrounding Article 54.1 of the Tax Code of the Russian Federation and why key questions remain unanswered. By Stanislav Denisenko June 10 2021
Potential termination of the Russia–Netherlands tax treaty Alexander Tokarev of KPMG explains why businesses should be planning ahead to prepare for the potential termination of the Russia–Netherlands tax treaty effective from January 1 2022. By Alexander Tokarev March 30 2021
Russia: IP box as a new tax haven Tatyana Matveeva and Olga Wollny of KPMG Russia discuss new tax incentives for IT companies aimed at creating an attractive business climate in Russia. By Olga Wollny & Tatyana Matveeva March 24 2021
Transfer pricing and pre-audit analysis in Russia Ilya Ostrenin of KPMG Russia discusses transfer pricing audits in Russia, looking specifically at the importance of pre-audit analysis. By Ilya Ostrenin March 22 2021
Russia amends double tax treaties and reacts to COVID-19 obstacles Dmitry Garaev and Olga Wollny of KPMG Russia discuss how the results of Russia’s initial economic response to COVID-19, and discuss how the burden seems to be increasing on foreign... By Dmitry Garaev & Olga Wollny September 07 2020
Belarus unveils new transfer pricing framework Anastasia Mikhailova and Olga Bahar of KPMG take a closer look at how transfer pricing rules have evolved in Belarus. By Anastasia Mikhailova & Olga Bahar September 03 2020
Russia: Supreme Court rules on the offset of input VAT Dmitry Garaev and Vera Shchelina of KPMG Russia discuss the key takeaways from the Supreme Court’s decision in the Zvezdochka case. By Dmitry Garaev & Vera Shchelina September 03 2020
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
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
