09 January 2017

Russian Tax Brief for December 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:

— Main changes in tax law effective from 2017
— The actual recipient concept: Trends in case law
— The first debt pushdown court case
— Profits tax changes for taxpayers engaged in R&D

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ATTACHMENT

Full text of Tax Alert 2017-0034

Document ID: 2017-0034