KPMG Russia

Anastasia Mikhailova and Ilarion Lemetyuynen of KPMG analyse the impact of the new law enshrining the mutual agreement procedure into Russian Tax Code and whether this means the end of double taxation

Dmitry Garaev and Anastasia Avdonina of KPMG discuss the Supreme Court’s decision A47-9881/2017 of August 26 2019, which is of specific interest for companies receiving both operating profit and dividend income.

Place-of-supply rules state that consulting and legal services are deemed to be provided in Russia (and therefore VATable) if the purchaser carries out its activities in Russia.