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06 July 2016

Russian Tax Brief for June 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 investment criterion in tax treaties: New guidance from the Ministry of Finance
— Debt financing from a parent company to address cash-flow shortages signals the receipt of an unjustified tax benefit
— Bill on taxation of electronic services adopted in third reading
— Tax control in uncontrolled transactions
— Calculating controlled indebtedness: Separately or altogether?

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ATTACHMENT

Russian Tax Brief for June 2016

Document ID: 2016-1168

 

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.

 

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