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The President signed Federal Law On Ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
The Federal Law ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting of November 24, 2016, signed on behalf of the Russian Federation in Paris on June 7, 2017, with certain reservations and notifications, as allowed by the provisions of the Convention.
The Convention aims to counteract schemes of shifting profits from the Russian Federation and to ensure that profits are taxed where substantive economic activities generating the profits are carried out.
May 1, 2019