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Amendments to Tax Code concerning taxation of controlled foreign companies’ income

February 15, 2016

The President signed Federal Law On Amending Parts 1 and 2 of the Tax Code of the Russian Federation and Federal Law On Amending Part 1 and 2 of the Tax Code of the Russian Federation (With Regard to Controlled Foreign Companies’ and Foreign Organisations’ Income).

The Federal Law is aimed at eliminating ambiguous interpretations of individual provisions in Russian legislation on taxes and tax collection that establish the rules for taxation of income among controlled foreign companies, as well as specifying procedures for applying the indicated rules.

February 15, 2016