NCC and Tax Compliance experts have prepared for you a new issue dedicated to the taxation of foreign companies in Russia. 

Licence payments have recently become the focus of attention of the tax authorities, especially if they are paid to a foreign interdependent company registered in a country with which Russia has a double taxation treaty. Our authors have analysed the reasons for such interest on the part of the auditors. 

With the development of international business, it is becoming increasingly important for various jurisdictions for an international group of companies to prepare and submit country-by-country reporting aimed at controlling transfer pricing. In the review, the experts considered the upcoming changes in tax legislation that may come into force from 2025. 

One of the materials deals with topical issues of international leasing in the current realities. The authors analysed tax and sanctions risks for business, and highlighted trends emerging in judicial practice. 

This issue also contains a useful check-list on restrictive measures applicable to cross-border loans. 

We hope that the review will help you better understand current tax issues.