Recent Changes in International Taxation and Double Tax Agreements in Russia
eJournal of Tax Research, Vol. 9, No. 3, pp. 339-352, 2011
15 Pages Posted: 22 Mar 2012
Date Written: September 29, 2011
Russian international tax law may be characterised as rather fractional and curtailed. However, the Russian tax system is in the process of reform, and recent updates in the rules related to tax avoidance as well as provisions preventing misuse of tax treaties represent a positive advancement. The Russian government is currently attempting to tighten the tax law and in this vein, has been updating international tax law and the existing double tax agreements network. This paper presents an overview of the main latest changes in international taxation law and double tax agreements in Russian Federation and provides recommendations relevant to key issues identified.
Keywords: Russia, International tax, double tax agreements
Suggested Citation: Suggested Citation