10 May 2016

Russian Tax Brief for April 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:

— The Supreme Court’s position on the price control powers of territorial tax authorities has been made public
— The Kapital OOO case
— The court permits the recovery from one person of tax owed by another
— The Finance Ministry clarifies the rules for the submission of a CFC notification
— Violation of accounting rules
— Tax treatment of losses: An overview of case law

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ATTACHMENT

Russian Tax Brief for April 2016

Document ID: 2016-0834