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"Review of the latest letters from the Russian Ministry of Finance" Issue No. 2, May 2021

May 21, 2021

This issue covers the following topics:

  • Allocation of the interest held by a shareholder that exited a limited liability company (LLC) and the implications for the other shareholders
  • Dividend payments to Switzerland
  • Cypriots sell immovable property in Russia
  • Exchange differences on interest reclassified into dividends and treated as deductible for tax purposes
  • Benefits for IT companies
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