05 October 2016 Russian Tax Brief for September 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: — Personalization of tax risks
— An appraiser's report as a basis for determining the amount of an unjustified tax benefit received through non-controlled transactions, and the new concept of circumvention of tax law
— Supporting the deduction of bonus payments to employees
— VAT: New declaration and new requirements for foreign companies
— Timing of the offset of VAT on intangible assets which are created in phases on a contracted basis ———————————————
ATTACHMENT Full text of Tax Alert 2016-1700 Document ID: 2016-1700 | 
