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Russian “De-Offshorization” News: Publication of Draft of Significant Amendments to Tax Law
24 March 2014
The Russian Ministry of Finance published a draft law that introduced significant amendments to tax legislation as part of the de-offshorization of the Russian economy.
The draft law introduces rules for taxation of income of “controlled foreign companies” and for qualifying a foreign company as a Russian tax resident.
The new rules are expected to take effect from January 1, 2015.
Natalia A. Drebezgina
Alyona N. Kucher
Dmitri V. Nikiforov
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