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Taxes: significant changes
The list of significant changes in Russian tax system including a deoffshorisation law, tax manoeuvre law and  changes expected in the near future.
VAT rates
There are three main rates of VAT depending on the nature of the supply. The 0% rate applies, in particular, to the sale of goods exported outside the Russian Federation. The 0% rate also applies to a list of services which includes,
Tax incentives: social insurance concessions and others
In recent years, few tax incentives have been available in Russia, but that is now changing, partly due to the Russian governments current modernisation agenda.
Mining taxation
This article relates to taxpayers engaged in the extraction of minerals other than oil and gas.
Tax incentives: Special Economic Zones & Skolkovo
In recent years, few tax incentives have been available in Russia, but that is now changing, partly due to the Russian governments current modernisation agenda.
Russian-sourced income of FLEs
A foreign legal entity (FLE) that conducts business activities in Russia through a "separate division", a term which includes representative offices, branches, construction sites and other places of business, for a period exceeding 30
The recognition of PE of foreign companies in Russia
A foreign legal entity (FLE) that conducts business activities in Russia through a "separate division", a term which includes representative offices, branches, construction sites and other places of business, for a period exceeding 30
Tax incentives: regional incentives
In recent years, few tax incentives have been available in Russia, but that is now changing, partly due to the Russian governments current modernisation agenda.
The recognition of foreign companies as Russian tax residents
Starting from 1 January 2015 a foreign organisation may be recognized as a Russian tax resident if, in particular, any of the following criteria are met.
The Patent System of Taxation
Only individual entrepreneurs can use this system of taxation. The Patent System is somehow similar with the Single Tax on Imputed Earnings: it is applicable only for definite types of activities and is used together with the General