Tax legislation amendments

Открыть страницу: на русском языке

New trend in import substitution - establishment of the Russian origin criteria

Issue No. 26, July 2015


Overview of court practice on interest-free loans

Issue No. 25, July 2015


Cyprus proposals for corporate and personal tax reform to enhance the competitiveness of Cyprus

Issue No. 24, July 2015


TP rules to be amended

Issue No. 23, June 2015


Deoffshorisation measures: Minfin drafts latest amendments

Issue No. 22, June 2015


Key directions of a tax policy for the next three years - stability is the watchword

Issue No. 21, June 2015


How the amended CFC rules will work

Issue No. 20, May 2015


Concept of unjustified tax benefit to appear in the Tax Code

Issue No. 19, May 2015


Lawmakers polish CFC rules

Issue No. 18, May 2015


Updated version of tax amnesty

Issue No. 17, May 2015


Lawmakers correct thin capitalisation again

Issue No. 16, May 2015


Russian FTS approves a notification form on participation in foreign companies

Issue No. 15, May 2015


Beneficial ownership on income paid from Russia – risk of tomorrow?

Issue No. 14, April 2015


Tax authorities publish draft Notice on income payments to Russian beneficial owners

Issue No. 13, April 2015


A big present for small business

Issue No. 12, March 2015


Bill on tax amnesty is submitted to the State Duma

Issue No. 11, March 2015


Deadline for notifications on participation in foreign companies is moved to 15 June

Issue No. 10, March 2015


Recognising interest for tax purposes – a law is published

Issue No. 9, March 2015


Draft notification form on participation in foreign companies is published

Issue No. 8, March 2015


Individual symmetrical adjustments for transfer pricing purposes

Issue No. 7, February 2015


Interest income/expenses recognition for tax purposes – the new rules are coming

Issue No. 6, February 2015


Interest income/expenses recognition for tax purposes – the new rules are coming

Issue No. 6, February 2015


Transfer pricing under BEPS: practical aspects clarified

Issue No. 5, February 2015


List of goods, manufacture and import of which will be subject to environmental levy

Issue No. 4, February 2015


Upcoming changes in the thin cap rules

Issue No. 3, February 2015


Overview of tax law developments taking effect in 2015 and 2016

Issue No. 2, January 2015


IRS opens access to IDES system for filing FATCA data packet

Issue No. 1, January 2015


Threshold for exempt income from rouble-denominated bank deposits raised from 13.25% to 18.25%

Issue No. 50, December 2014


New environmental levy.

Issue No. 49, December 2014


New court decision on allocation of expenses to a PE in Russia

Issue No. 48, December 2014


New trade levy in Moscow: who pays and how?

Issue No. 47, December 2014


A tax holiday for individual entrepreneurs

Issue No. 46, December 2014


Changes made to St Petersburg law on tax benefits

Issue No. 45, December 2014


President Putin proposes four-year freeze on tax rule changes

Issue No. 44, December 2014


Tax exemption on real property sales: rules to change in 2016

Issue No. 43, December 2014


President signs trade levy bill

Issue No. 42, December 2014


Tax manoeuvre law: amendments for the financial sector

Issue No. 41, November 2014


President has signed Deoffshorisation Law. A summary of new rules.

Issue No. 40, November 2014


Federation Council passes tax manoeuvring bill

Issue No. 39, November 2014


Trade levy to be introduced in Moscow starting from July 2015

Issue No. 38, November 2014


Deoffshorisation draft law passes second and third readings in the State Duma and is submitted to the Federation Council

Issue No. 37, November 2014


Russian Central Bank adjusts procedure for determining estimated prices for non-quoted derivatives

Issue No. 36, November 2014


Tax amnesty – the Federation Council's version

Issue No. 35, November 2014


Criminal charges in tax cases – amendments adopted

Issue No. 34, October 2014


Russia enters mutual tax assistance club

Issue No. 33, October 2014


Horizontal tax monitoring bill passed its third reading

Issue No. 32, October 2014


Draft law with CFC rules submitted to State Duma

Issue No. 31, October 2014


State Duma gets free tax amnesty bill

Issue No. 30, October 2014


Bill passed third reading: apartments to be taxed based on cadastral value

Issue No. 29, September 2014


OECD issues first BEPS-related TP recommendations

Issue No. 28, September 2014


Sanctions against Russia. Latest developments in customs administration

Issue No. 27, September 2014


Up to six years for tax evasion through offshores – the bill is submitted to State Duma

Issue No. 26, September 2014


On tax manoeuvre and other issues

Issue No. 25, September 2014


CFC rules – Ministry of Finance publishes an updated bill

Issue No. 24, September 2014


Exchange of information and tax audits abroad

Issue No. 23, August 2014


Ban on import of some food and agricultural products into Russia

Issue No. 22, August 2014


Overview of changes to the Russian VAT law effective 1 October 2014

Issue No. 21, September 2014


Main Tax Policy Priorities up to 2017 were published

Issue No. 20, August 2014


The Final Resolution of the Supreme Arbitrazh Court Plenum on VAT issues

Issue No. 19, August 2014


Paying dividends through a depository

Issue No. 18, August 2014


Trend for 2013-2014: How to recognise interest income and expenses - on an accrual or cash basis?

Issue No. 17, June 2014


Concept of unjustified tax benefit could be codified

Issue No. 16, June 2014


CFC Rules — draft law submitted for government review

Issue No. 15, May 2014


Main Tax Policy Priorities up to 2017: Ministry of Finance publishes draft version

Issue No. 14, April 2014


Draft of the Russian Supreme Arbitrazh Court Plenum on VAT issues

Issue No. 13, April 2014


Important amendments to property tax law

Issue No. 12, April 2014


Who’s going to fail the beneficial ownership test?

Issue No. 11, April 2014


Fast-track Development Zones to be created in Russia’s Far East

Issue № 10, 2014


Treaty with Malta is ratified

Issue No. 9, March 2014


Rules for Controlled Foreign Corporations: CFC Bill published

Issue No. 8, March 2014


Which cars are on the luxury item list?

Issue No. 7, March 2014


EU FTT: time for the EU-11 to “compromise” and “deliver”?

PwC Global FS Tax Newsflash, February 2014


Review of key amendments to tax law effective from 1 January 2014, as well as expected changes

Issue No. 4, February 2014


Development of court practice on application of thin capitalisation rules to loans from foreign sister companies

Issue No. 6, March 2014


Corresponding adjustments and transactions with offshore companies – rules to be changed

Issue No. 3, January 2014


Cross-border exchange of tax information

Issue No. 2, January 2014


Amendments to the Russian Tax Code on financial operations pass third reading

Issue No. 42(360), December 2013


Presidential Address to the Russian Federal Assembly - What's important for business?

Issue No. 41 (359), December 2013


Property tax based on cadastral value – the list of taxable objects in Moscow is published

Issue No. 40 (358), December 2013


Taxes on offices and shopping centres will increase

Issue No. 38(356), October 2013


The fine points of thin cap calculations

Issue No. 39 (357), November 2013


Taxation of dividends - penalty tax of 30%

Issue № 37(355), October 2013


Tax breaks in the Russian Far East are introduced

Issue No. 36 (354), October 2013


How OECD documents are cited in Russian court practice concerning tax disputes

Issue No. 35 (353), October 2013


Newsflash: EU Council Legal Service issues opinion that EU FTT contravenes EU law

Issue No. 34 (352), September 2013


VAT exemption for financial services is extended

Issue No. 33 (351), September 2013


Changes in import duty rates

Issue No. 32(350), August 2013


SAC Plenum publishes a resolution: tax agents will now be liable for taxes they fail to withhold

Issue No. 31 (349), August 2013


Stimulating the development of hard-to-recover oil reserves and other changes in oil sector taxation

Issue No. 30(348), August 2013


OECD's Action Plan published on Base Erosion and Profit Shifting (BEPS)

Issue No. 28 (346), July 2013


Transportation tax on expensive vehicles to go up in 2014

Issue No. 13 (331), April 2013


The law on luxury car tax is adopted

Issue No. 27 (345), July 2013


Property tax for legal entities – transition to the cadastral (market) value

Issue No. 26(344), July 2013


Anti money-laundering law is enacted in Russia

Issue No. 24 (342), July 2013


Tax amendments approved: Eurobonds, audiovisual products and real estate amortization

Issue No. 23(341), July 2013


Taxation in the oil and gas sector – big changes on the way

Issue # 22(340), July 2013


Lessons of securitisation or ... "taking care of Junior"

Issue No. 21(339), June 2013


Russia’s Far East – far away but getting closer for investors

Issue No. 20 (338), June 2013


Luxembourg finally ratifies amendments to DTT with Russia

Issue No. 19 (337), May 2013


Top Gear

Issue No. 18 (336), May 2013


Key Russian tax policy trends to 2016

Issue No. 17 (335), May 2013


Restrictions as to holding foreign accounts for Russian public officials

Issue No. 16 (334), April 2013


Russia and Malta signed a Double Tax Treaty

Issue No. 15 (333), April 2013


Implementation of Eurogroup Decisions on Cyprus

The House of Representatives voted on 18th April 2013 the implementation of a series of measures on Cyprus agreed at the Eurogroup in March.


Potential amendments to the vehicle scrappage fee legislation

Issue No. 14 (332), April 2013


Cyprus — Just the facts and nothing but the facts

Issue No. 12 (330), April 2013


Thin capitalisation: trends in court practice of 2012-2013

Issue No. 11 (329), March 2013


Where to look for a beneficial owner?

Issue No. 10 (328), March 2013


Amendments on bonuses, cumulative corrected VAT invoices and transfer pricing (TP) passed the State Duma’s second reading

Issue No. 9 (327), March 2013


Cyprus - The price of a rescue

Issue No. 8 (326), March 2013


OECD Report on Base Erosion and Profit Shifting (BEPS)

Special issue, February 2013


SAC's decision on accelerated depreciation

Issue No. 7 (325), February 2013


Overview of key legislative developments taking effect in 2013

Issue No. 6 (324), January 2013


30% Tax for Non-Disclosure of Foreign Investors to Depository is introduced

Issue No. 4 (322), January 2013


A New Look at Bank Insurance

Issue No. 5 (323), January 2013


Legal initiatives to converge tax accounting rules with RAS

Issue No. 1, January 2014


Latest developments on the EU Financial Transaction Tax – deciphering the Brussels labyrinth

January 2013


Amendments to the domestic Cypriot legislation

Issue No. 3 (321), January 2013


Russia has ratified amendments to the Russia-Luxembourg DTT while Luxembourg has not

Issue No. 2 (320), January 2013


New rates of customs processing fees

Issue No. 1 (319), January 2013