KPMG Russia

Ivan Nasonov and Daria Konoplina of KPMG Russia evaluate the development of the look-through approach and explain how tax authorities are becoming increasingly committed to challenging the concept.

Dmitry Garaev of KPMG Russia discusses how the understanding around tax anti-abuse provisions continues to evolve through contrasting approaches from the judiciary and the legislators.

A brief update to Nuances embedded in Russia’s participation exemption (ITR, January 29 2019) by Viktoria Ivashchenko, Denis Gamiy and Dmitry Garaev of KPMG.