27 March 2019 Changes to Russia’s withholding tax and beneficial ownership rules at the end of 2018 discussed The end of 2018 brought further amendments to articles of Russia’s Tax Code dealing with the application of withholding tax and beneficial ownership rules in certain situations. Although the amendments in question were intended to clarify tax rules and address existing ambiguities, there are a whole range of issues that may arise when applying them in practice, including questions of interpretation and of procedure. Document ID: 2019-0623 |
