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04 April 2016

Russian Tax Brief for March 2016

The latest edition of the Russian Tax Brief is attached below. Prepared by Ernst & Young Moscow's Tax Department, this monthly update provides a review of the latest government regulations and other developments affecting business in the Russian Federation. Highlights of this edition include:

— Developments in regard to tax residence criteria for individuals
— Can a client claim a VAT offset before the construction of a fixed asset has been completed?
— Interest paid by a Russian company on controlled indebtedness should not be taxed at source
— The "actual right to income" rules: Case law developments
— Interest on advance payments
— Deductibility of expenses for executive management services
— Refinancing rate change effective from 1 January 2016

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ATTACHMENT

Document ID: 2016-0610

 

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