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Russia: tax law changes as of 2017

On 1 January 2017, a number of amendments to the Russian tax law entered into force. Below we highlight the key amendments applicable to the taxation of businesses in the following areas:

  1. Corporate profit tax
    Tax rate
    Non-banking suretyships (guarantees)
    Interest-free loans
    Controlled debt
    Independent qualification assessment
    Bad debts reserve
    Loss carry-forward
    Corporate profit tax – international operations
    Controlled foreign companies (CFC) rules
    Tax relief in accordance with double tax treaties (DTTs)
    Changes to Russian DTTs
  2. VAT
    Arbitration services
    Budgetary subsidies
  3. Corporate property tax
    Movable property
    Immovable property
  4. Social insurance contributions
  5. Tax incentives
    "Skolkovo" innovation center
    Regional investment projects (RIP)
    Special investment contracts (SICs)
  6. Tax administration
    Payment of tax
    Liability of affiliated parties
    Late payment interest
    Liability of individuals
    Cash register equipment


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