The Inward Investment and International Taxation Review

In the past 10 years Russia has seen fundamental changes in both its tax system and tax administration. The tax legislation’s unified general provisions are described in Part One of the Tax Code; all of the taxes and tax regimes are described in Part Two. There are 13 taxes and four special tax regimes under the Tax Code. Part One of the Tax Code has 45 amendments, and Part Two has 216.