Bron: Relevant Tax Issues for companies involved in Shelf Projects in Russia

Author: Pepeliaev Group , Mos, ,

Amendments to the Russian Tax Code that modified the notion of tax resident for personal income tax purposes came into force on 1 January 2007. The notion is crucial for the establishment of the tax rate (13% or 30%) with respect to the income of foreign employees. To date, there is no well-established judicial practice on the
application of this article. The Russian Ministry of Finance has only recently started to develop its position on this issue and has been very cautious. In practice, this gives
rise to numerous questions relating to the essence of such amendments and differences compared to the previous procedure.

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