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Switzerland: providing services and travelling for business
Guidance for UK businesses on rules for selling services to Switzerland.
UK lands trade deal with South Korea to boost jobs and exports
UK lands momentous trade deal with South Korea to boost jobs and exports
New laws bring the world of work into the 21st century
Over 15 million people across the UK are expected to benefit as the Employment Rights Act receives Royal Assent.
Brilliant Borders: Kenya's Customs goes digital
A new app will save time and money for big businesses and small traders alike, as a longstanding Kenya-UK partnership further improves cross-border trade.
Yorkshire family brewery taps into new export opportunities with Government guarantee
UKEF support helps Wold Top brewery to expand its exports into new markets.
Tax News Russia: Double taxation treaty
By the letter of the Ministry of Finance No. 03-00-RZ/16236 of 9.04.14 it is established that on the basis of the double taxation treaty only the beneficial owner of the corresponding income abroad can use privileges.
So far for the application of the lowered tax rate the tax residence certificate was enough (for example, for the recipient of dividends). However it is still not clear how to prove in practice that the person is the beneficial owner of the income.
Article supplied by Russia Consulting
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