Tax law and tax disputes
Alerts
13January2010
Law on Mitigating Criminal Liability for Tax Crimes Enters into Force
Federal Law No. 383-FZ dated 29 December 2009 “On Amendments to Part One of the Russian Tax Code and Specific Legislative Acts of the Russian Federation” entered into force on 1 January 2010.
13January2010
The Russian Tax Code had been recently amended in order to exclude the requirement of minimum value of Russian company’s participation in the capital of its subsidiary distributing dividends for the purpose of exempting such dividends from taxation
We inform you that recently the Federal Law No. 368-FZ of 27 December 2009 enacting from 2011 FY, which abolished the requirement of minimum RUR 500 mln. participation of a Russian parent company in its subsidiary distributing dividends for the purpose of participation exemption rule, had been adopted.