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 Daria Konoplina & Ivan Nasonov April 21 2020
Russia: Russia’s participation exemption: A clarification By Denis Gamiy & Dmitry Garaev December 17 2019
Law on mutual agreement procedures enforced By Anastasia Mikhailova & Ilarion Lemetyuynen November 25 2019
Russia: Supreme Court issues decision on allocation of costs to income By Anastasia Avdonina & Dmitry Garaev October 15 2019
Russia: Russia amends concept of beneficial ownership By Alexander Tokarev & Ivan Nasonov January 28 2019
Russian Supreme Arbitration Court expresses its view on issuance of corrective VAT invo... February 27 2013
Russia: Russia to ratify the multilateral instrument on BEPS By Alexander Tokarev & Ivan Nasonov March 21 2019
Russia: Russia adopts OECD BEPS 13 rules on three-tiered approach for transfer pricing ... By Ilarion Lemetyuynen January 30 2018
Latest court practice on application of transfer pricing rules to the sale of shares September 30 2008
Russia: Beneficial ownership concept in Russia: claiming treaty benefits becomes more c... By Alexander Tokarev & Ivan Nasonov December 12 2018
Russia: Tax monitoring becomes popular in Russia By Ilarion Lemetyuynen & Veronika Sergeeva December 12 2018
