Commonwealth of Independent States (CIS): Tax News, March 2006 - Rusya

 

Russian tax legislation includes a special mechanism for restricting the deductibility of interest on related party debt by Russian legal entities. Following international practice this mechanism is usually called the “thin capitalization rule”.

·    TAX NEWS
- Azerbaijan
- Belarus
- Kazakhstan
- Georgia
- Russia
- Ukraine
- Uzbekistan

·   ARTICLES
- Russia: Application scope of “thin capitalization”

·   INTERNATIONAL TAXATION
- Investigation of the Luxembourg 1929 regime

·   COURT PRACTICE
- The “traps” of commission agreements
- The Ukrainian Commercial Courts’ view on VAT taxation of loan fees

·    ROUND TABLES AND SEMINARS

 

Attachments

Commonwealth of Independent States (CIS): Tax News, March 2006 (901 KB)

Commentary and views on current legislative issues and developments