The amendment regarding the limitation on attributing to CIT deductions expenses from related parties became effective retrospectively from January 1, 2023
Subparagraph 23 of Article 264 of the Tax Code has been amended to clarify that this limitation applies only to those persons who are registered in states with preferential taxation.
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New procedure for the translation into roubles of profits tax amounts when income is paid to a foreign organization
As from 31.08.23 the procedure for the conversion into roubles of profits tax withheld by a Russian tax agent when income is paid to a foreign organization has been changed.Read more