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Tax Alerts

Tax Alerts

Our comments to the most important Russian Tax issues.

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KPMG in Russia

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Beneficial Owner of Income – Tax Authorities’ Approach

On May 17, 2017 the Federal Tax Service issued Letter # СА-4-7/9270@ (the “Letter”) with recommendations as to how to determine if a taxpayer is entitled to tax benefits under a double tax treaty (DTT) taking into account the beneficial owner of income concept.

Tax payments may now be made by third parties

On 30 November 2016, Federal Law No. 401-FZ, amending the Russian Tax Code, took effect (certain provisions take effect on different dates).

Proposed Amendments to Implement Main Areas of Tax Policy 2017-2018

A recent law implementing certain provisions of the Ministry of Finance’s Main Areas of Tax Policy for 2017 (“MATP”) was approved by the Federation Council on 18 November 2016 and was signed by the President Vladimir Putin on 30 November 2016.

Russia updated the requirements in respect of Country-by-Country reporting, Master File and Local File

Proposed draft legislation introducing a new format for transfer pricing reporting by multinational corporate groups has been updated.

Special investment contract as a new instrument for investors support

Special investment contract (SPIC)* is a measure of state support in the form of agreement between investor and government authorities represented by the RF or/and regional authorities of the RF or/and municipal authorities.

Preparation and submission of Country-by-Country Reports

On 8 April 2016, the text of the bill “On Modification of Part One of the Tax Code of the Russian Federation” (regarding the preparation and submission of Country-by-Country Reports) was placed for public discussion on a federal site for draft regulations.

Main Changes in International Taxation in 2015

The most important international tax developments in 2015 that have significantly influenced the international tax practice.

KPMG and St. Petersburg International Legal Forum present a report on business expectations from the legal profession

The purpose of the survey is to obtain understanding of employers' current satisfaction with candidates' quality, identify competencies critical to the successful candidate, evaluate the current availability of such competencies in the Russian legal market.

KPMG presents Tax Barometer: a quick survey of tax department employees from Russian and foreign companies

The survey identified measures taken by different companies to maintain their tax efficiency in conditions of economic instability.

Automate your replies to the tax authorities when explaining queries related to XML-format VAT tax returns

In order to prepare appropriate electronic replies, KPMG has developed a Converter Model that automatically creates replies to request in an XML-based format.

15 June 2015: deadline for filing notification of ownership stakes in foreign companies

Tax residents residing in the Russian Federation should file notifications of any ownership stakes they have in foreign companies with the Tax Authority of the Russian Federation by 15 June 2015.

English translation of the de-offshorization law No. 376-FZ at 24.11.2014  

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