NewsCase StudiesEvents

Tax News Russia: Double taxation treaty

Also in the news...

Trade and services regulations in Luxembourg

If you are a UK business providing services in Luxembourg, you will need to follow Luxembourg regulations about:

If you were living in Iceland before 1 January 2021

Information for British citizens moving to or living in Iceland, including guidance on residency, healthcare and driving.

UK sanctions guidance for Uzbek businesses

Information about UK sanctions and relevant local laws to support compliance of non-UK businesses operating in Uzbekistan.

Protecting Business Reputation When Entering Foreign Markets

Expanding into new international markets presents promising growth opportunities. However, such moves come with challenges, especially when it comes to maintaining and protecting a business’s brand reputation.

Key Worker Protection Laws That Differ Across Borders

Tax News Russia: Double taxation treaty

Back to News

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

More about the Russia Consulting Group

You are not logged in!

Please login or register to ask our experts a question.

Login now or register.