Tax Express: Russian Taxation Overview 2015
The year 2015 was marked by a variety of amendments to Russian tax legislation as well as controversial court practice in Russian and international taxation. Since January 2015 regulations on controlled foreign companies, tax residency and effective right to income (beneficial ownership) introduced by Federal Law No. 376-FZ have entered into force and at present so called “deoffshorisation laws” are being rapidly refined and developed.
In the present overview we have tried to cover recent legislative initiatives concerning Russian and international taxation as well as law enforcement practice on some issues of transfer pricing.
Please note that the present non-exhaustive overview addresses only a few issues of legislative and law enforcing activities which in our view are important for taxpayers.
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