Russian Tax Briefs | Tax Alerts - Ernst & Young - Russia

Russian Tax Briefs | Tax Alerts

Our analysis of the latest regulations and other developments affecting business in Russia.

Russian Tax Brief, January 2012

In the latest issue of our monthly Russian Tax Brief, you’ll find the following timely topics:

• Ministry Instructs Tax Authorities to Limit the Application of Treaty Benefits in Eurobond Structures
• Guidance Published Concerning Advance Pricing Agreements
• Publication of the Presidium of the SAC’s Reasoning on the Interaction of Treaty Benefits with Domestic Thin Capitalization Rules
• The SAC Refuses to Consider the Case for an Override of the Thin Capitalization Rules Based on the Netherlands-Russia Tax Treaty
• The SAC Determines the Beginning of the Limitation Period for Liability
• New Legislation and Other Measures Targeting “One-Day” Companies
• Initial Clarifications Issued Concerning Tax Consolidation
• Annual Reporting Requirements for 2011 for Foreign Legal Entities in Moscow
• Treatment of Foreign VAT for Russian Profits Tax Purposes
• The Procedure for Maintaining a Register of Authorized Economic Operators is now in Force
• Overview of Changes in Mineral Extraction Tax in 2012

Tax Alert, 10 February 2012 – Treasury and IRS Issue Proposed Regulations on Foreign Account Tax Compliance Act (FATCA)

Tax Alert, 10 February 2012 – Tax Authorities Target Corporate Eurobond Structure

Tax Alert, 8 February 2012 – Favorable ruling of the Supreme Arbitration court on premium and bonuses

Tax Alert, 6 February 2012 – New rules on documentation flow for VAT purpose

Indirect Tax Alert, February 2012 – EU VAT refunds: Are you preparing your 2011 EU VAT refund application?

Tax Alert, 24 January 2012 – Advanced Pricing Agreement Guidelines

Tax Alert, 12 January 2012 – Thin capitalization rules: developments in court practice

ECU Alert, Autumn 2011 – News on legislative developments in the field of the energy complex, environment protection, safety at hazardous facilities and energy efficiency