Amendments to the Tax Code of the Russian Federation: Tax Residence and Rates for IT companies
We review below the main amendments introduced by Federal Law 265-FZ dated July 31, 2020 to the Russian Tax Code, in particular, to tax residency in Russia in 2020 as well as profit tax and social insurance contribution rates for IT companies.
Ratification of OECD Multilateral Convention (MLI)
The President of the Russian Federation signed on May 01, 2019 Federal Law No. 79-FZ Ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Tax Base Erosion and Profit Shifting.
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How do Double Taxation Treaties work in Russia?
What international treaties are being discussed?
If income is received by a resident of one country from another country, such income could be taxed twice: in the country where income is received and in the country where income is paid.
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