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Searching Content indexed under Tax Treaties by Dzhangar Dzhalchinov ordered by Published Date Descending.
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Practice Of Applying The Beneficial Owner Concept Develops Rapidly.
2016 was marked by a breakthrough in the practice of applying the concept of the person beneficially entitled to income (the beneficial owner concept)...
Russian Federation
16 Mar 2017
2
RF Supreme Court Consolidates Court Practice On The Application Of Transfer Pricing And Thin Capitalization Rules
On February 16, 2017, the Presidium of the Supreme Court of the Russian Federation approved the Review of Court Practice in the Consideration of Cases Involving the Application...
Russian Federation
2 Mar 2017
3
Confirmation Of Direct Investment In Capital To Apply A Reduced Tax Rate On Payment Of Dividends
On 30 December 2016 the Commercial Court of Voronezh Oblast delivered a judgement in case No. А14-10190/2014 (the "Decision") under the claim of Ilyushin Finance Co. Open Joint Stock Company...
Russian Federation
1 Mar 2017
4
Application Of The Concept Of The Person Beneficially Entitled To (Beneficial Owner Of) Income
Dentons' Russia Tax practice would like to remind that, starting from 1 January 2017, the procedure for confirming entitlement to tax benefits under relevant double tax treaties when paying income to foreign companies from the Russian Federation has changed.
Russian Federation
31 Jan 2017
5
Development Of Russian Court Practice On Taxation Of Dividends Distributed To A Russian Branch Of A Foreign Parent Company
On 4th of October 2016 the Commercial Court of Tambov Region delivered a judgment in case No. А64-3695/2016 under the claim of "Uvarovsky Sugar Plant" Closed Joint Stock Company.
Russian Federation
17 Oct 2016
6
Development Of The Tax Practice Of The "Beneficial Owner" Concept
On March 3, 2016 the Commercial Court of Moscow rendered a decision on case No. А40-241361/15 (the "Decision") under the claim of BANK INTEZA joint stock company (the "Russian Company").
Russian Federation
13 Apr 2016
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