"Deoffshorization" measures in the Russian Federation

"Deoffshorization" measures in the Russian Federation

On 24 November 2014 the Russian President signed Federal Law No. 376-FZ "On amending parts one and two of the Tax Code of the Russian Federation (in the part related to taxation of profits of controlled foreign companies and income of foreign companies)", which enters into force on 1 January 2015.

The Law is aimed at preventing the abuse of "offshore" structures and introduces new rules into the Tax Code.

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