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Law ratifying Convention on Mutual Administrative Assistance in Tax Matters

November 5, 2014

Vladimir Putin signed Federal Law On Ratification of the Convention on Mutual Administrative Assistance in Tax Matters.

The Convention on Mutual Administrative Assistance in Tax Matters of January 25, 1988, amended by the Protocol of May 27, 2010, was signed on behalf of the Russian Federation in the city of Cannes on November 3, 2011.

The Convention contemplates mutual administrative assistance in tax matters between the Convention’s participating countries, consisting of information exchange, including conducting simultaneous tax audits and participating in tax audits abroad, assistance in levying taxes, including the use of provisional measures, and in providing documents.

The Convention was ratified by the Russian Federation with special clauses and statements, which is permitted by the Convention’s provisions.

November 5, 2014