NewsCase StudiesEvents

Tax News Russia: Double taxation treaty

Also in the news...

Foreign Office travel advice updates

Latest travel information for British nationals affected by the situation in the Middle East.

Check if you need a UK visa

You may need a visa to come to the UK to visit, study or work.

Apply to use simplified declarations for imports you entered in your records without authorisation

Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.

UKEF backs Leicester sustainable packaging firm in Australian expansion

UK Export Finance announces support for a UK luxury sustainable packaging company to expand into new foreign markets.

Hundreds of new UK jobs as Nigerian companies confirm millions in investment

Hundreds of new UK jobs are set to be created as Nigerian companies scale up their operations, reinforcing Britain's position as a leading global business hub.

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.