International Tax

Business Operations in Russia (Portfolio 7330)

  • This Portfolio is intended to introduce U.S. and other investors and their advisers to the tax and other considerations relevant to business operations in Russia.

Description

Tax Management Portfolio, Business Operations in Russia, No. 7330, is intended to introduce U.S. and other investors and their advisers to the tax and other considerations relevant to business operations in Russia.

The Portfolio discusses the Law on Foreign Investment, describes the various forms in which it is possible to do business in Russia and considers the most important provisions of the Law on Joint Stock Companies and the Law on Limited Liability Companies, as well as relevant provisions in the Civil Code and other legislation affecting the conduct of business.

The Portfolio analyzes in detail the application of the various Russian taxes, including the profits tax, the personal income tax, the value added tax, payroll taxes, property taxes, excise taxes and the mineral extraction tax.

The Worksheets contain a translation of the profits tax declaration form for foreign corporations, as well as the text of the Russia-United States tax treaty and a list of the applicable withholding rates under all Russia’s tax treaties.

This Portfolio may be cited as Dmitrieva, Polonsky and McDonald, 7330 T.M., Business Operations in Russia.


Table of Contents

I. Russia — The Country, Its People and Economy
II. Operating a Business in Russia
III. Forms of Doing Business in Russia
IV. Overview of The Russian Tax System
V. Principal Taxes
VI. Taxation of Domestic Corporations
VII. Taxation of Foreign Corporations
VIII. Taxation of Partnerships
IX. Taxation of Other Business Entities
X. Taxation of Individuals — Residents
XI. Taxation of Individuals — Nonresidents
XII. Inheritance and Gift Tax
XIII. Inter-Company Pricing
XIV. Special Provisions Relating to Multinational Corporations
XV. Special Tax Regime for “Skolkovo” Companies Involved in Innovative Sector
XVI. Avoidance of Double Taxation
dmitrieva-irina-2015
Irina Dmitrieva
Partner
White & Case LLP
mcdonald-joel-2015
Joel McDonald
General Counsel
Industrial Investors Capital Manage
polonsky-marc-2015
Marc Polonsky
Partner
White & Case LLP
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