Tax & Law Services

Russian Tax Briefs | Tax Alerts

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

Russian Tax Brief, April 2013

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

• The FTS is to Favour the Supreme Arbitration Court’s Position over the Ministry of Finance’s on Controversial Tax Issues
• Amendments to the Tax Code Enacted
• The VAT Rate on Freight-forwarding Services: Recent Court Practice
• Deductibility of Interest under Loan Agreements with a Term Spanning Multiple Accounting Periods
• Clarifying the Clarifications on the Deductibility of Interest under the Russia-Germany Tax Treaty
• Russia Strikes a Deal with a ‘Blacklisted’ Jurisdiction: New Tax Treaty with the UAE
• Assets Tax Treatment of the Modernization or Upgrading of Movable Property
• Can Improvements to Leased Assets Ever Qualify for the New Assets Tax Exemption?
• Doubtful Debt Reserves Where There is an Amount Payable to the Same Counterparty
• The Presidium Decides That Tax Benefits arising from the Division of a Company’s Activities may be Justified
• The Status of the 2004 Tax Treaty between Brazil and Russia has been Confirmed as “Not in Force”
• The Finance Ministry Comments on the Impact of the Protocol to the Cyprus-Russia Treaty on Taxation of Income from a Mutual Investment Fund

Tax Alert, 9 April 2013 – Changes to the application of VAT to bonuses and premiums

ECU Alert, Winter 2013 – News on legislative developments in the field of the energy complex, environment protection, safety at hazardous facilities and energy efficiency

Transfer Pricing Alert, 13 March 2013 – Proposed Deferral of Key Transfer Pricing Deadlines and the Exclusion of Certain Loans from Transfer Pricing Control

Legal Alert, 1 March 2013 – Amendments to the Russian Civil Code