Analytics and brochures

A charge is being introduced in the event of transactions with securities acquired from non-residents.

The Russian President has signed the law on the inclusion of full payment of arrears, default interest and fines in the list of grounds for a refusal to initiate criminal proceedings/to terminate such proceedings under articles 198-199.1 of the Russian Criminal Code.

The double tax treaty (DTT) between the governments of Russia and Latvia has been denounced.

In the issue: The Russian Government has defined the requirements for foreigners applying for a residence permit in Russia in exchange for investments.

In the issue: the Russian President has signed the law No. 523-FZ dated 19 December 2022 which has introduced many amendments into the Russian Tax Code, and, among other things, has adjusted the taxation of exchange differences for claims which were not settled as at 31 December 2022.

In the issue: the State Duma has adopted a set of amendments to the Russian Tax Code which, in particular have extended for 2023 the Russian Government’s powers to suspend and cancel or postpone tax control activities.