Agreement on the avoidance of double taxation between the Russian Federation and the UAE

A new Double Taxation Avoidance Agreement (DTAA) between the Russian Federation and the UAE will come into force in 2026.

We will discuss the key innovations introduced by the DTAA and their tax implications, taking into account the legislation of the Russian Federation and the UAE.

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Special list of offshore jurisdictions for income tax purposes for 2024-2026

Special list of offshore jurisdictions for income tax purposes for 2024-2026 On April 27, the Order of the Ministry of Finance of the Russian Federation No. 35n dated 28.03.2024 was published. This order approves a special list of states and territories that provide a preferential tax regime for taxation and (or) do not provide for disclosure and provision of information when conducting financial transactions (offshore zones) in accordance with Article 4 of Federal Law N 595-FZ dated December 19, 2023.
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