Russia amends double tax treaties and reacts to COVID-19 obstacles Dmitry Garaev and Olga Ershova 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 Ershova 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
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 By Alexander Tokarev & Ivan Nasonov March 21 2019
