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Russian Tax Changes Impose New Risks on Aircraft Lessees
27 June 2017
View Client Update
As of 1 January 2017, amendments to the Russian tax rules elaborating on the concept of beneficial ownership of income came into force.
The amendments may impact the taxation of lease payments made by Russian airlines to foreign counterparties.
This Client Update provides a brief overview of the amendments and outlines steps to reduce withholding tax risks to Russian lessees.
Dmitry A. Karamyslov
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