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"Review of the latest letters from the Russian Ministry of Finance" Issue No. 4, August 2021

Aug 11, 2021

This issue covers the following topics:

  • Does the capitalisation of interest amount to an interest payment?
  • Super deductions on R&D
  • Construction-in-progress assets are to be taxed at their cadastral value
  • Cash received from a shareholder can be expensed
  • You may sell shares and stakes and recognise contributions to property as expenses without tax consequences
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