taxnews.ey.comPrint

06 June 2016

Russian Tax Brief for May 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 Finance Ministry clarifies the application of the pass-through approach in relation to dividends
— The Ministry of Finance points to a sole tax residence criterion for individuals
— Improvements in tax administration enacted: New realities for taxpayers
— Transfer pricing: Arbitration Court supports taxpayer over imputing of additional income from an interest-free loan
— Court supports a taxpayer in a dispute over cash pooling
— Latest developments in the area of double tax treaties

———————————————
ATTACHMENT

Russian Tax Brief for May 2016

Document ID: 2016-0977

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement