CEE Spotlight - Russland / Russia - 2011

December

Tax Flash Report No 20-21

  • The opinion of the Russian Ministry of Finance to the following questions:
    • Can taxes paid abroad be deducted in Russia?
    • Is property held for resale subject to property tax?
    • Liquidating construction in progress – what to expense?
    • Does offsetting shareholder’s counter-claims against a capital contribution generate income?
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September

Legal Flash Report No 7

  • Changes to creditor protection and new requirements in case the charter capital does not comply with the net assets
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July

Tax Flash Report No 10

  • New transfer pricing bill passed Russian parliament
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February

Tax Flash Report No 3

Recent and upcoming changes to Russian tax law

  • Changes to part one of the Russian tax code
  • VAT changes
  • Profits Tax changes
  • Property Tax changes
  • Personal Tax changes
  • Anticipated tax changes regarding transfer pricing
  • Anticipated tax changes regarding CGT regime for Profits Tax
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Legal & Tax Flash Report No 4

  • Further changes to immigration regime impacting expatriates
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January

Legal & Tax Flash Report No 2

  • The legal and fiscal status of announced but unpaid dividends has been clarified
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Tax Flash Report No 2

  • Rules for deducting R&D expenses for profits tax purposes have been clarified
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Tax Flash Report No 1

  • Several amendments of the Russian Tax Code regarding personal income tax and corporate profits tax as of 1 January 2011
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