The coming into force of the legislative package on the second stage of “Capital amnisty”
On 19th February 2018, a legislative package on the extension of the tax capital amnesty and the tax-free liquidation of foreign companies came into force.
New standards on the unjustified tax benefit included in the tax code
The Federal Tax Service of Russia issued Letter № CA-4-7/ 6152 @ of 16.08.2017, in which it clarified to its subordinate tax authorities the application of new Art. 54.1 of the Tax Code of the Russian Federation "Limits on the Exercise of Rights in Calculating the Tax Base and (or) the Amount of Tax, Levy, …
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