Taxation
of business transactions in Russia

• Tax systems in Russia
  
  
• Tax risks and problems with respect to business transactions and projects
  
  
• Services, work, transfer of rights not subjected to or exempted from VAT
  • Place of services pursuant to article 148 of the Tax Code
  • VAT exemption pursuant to article 146 of the Tax Code
  • VAT exemption pursuant to article 149 of the Tax Code
  
  
• Permanent establishment for tax purposes in Russia
  
  • "Dependent" agent for tax purposes
  • Permanent establishment when importing or exporting goods
  • Processing in the customs territory
  • Auxiliary and preparatory activities
  • Construction site as permanent establishment
  • "Simple partnership" contract
  • Provision of employees
  
  
• Tax registration of foreign companies
  
  
• Accreditation of foreign companies
  
  
• Tax on income on foreign companies without permanent establishment
  
  
• Application of conventions for the avoidance of double taxation
  
  
• Retention of VAT and tax on income from payments to foreign counterparts
  
  
• Legal liabilities for tax violations in Russia
  
  
• Restrictions to use the simplified taxation system