Russian tax law: the storm is coming, make your move
Overview
In this briefing, Goltsblat BLP's Evgeny Timofeev outlines how federal case law has recently made significant changes to the Russian tax landscape. In particular, the article references:
- the statute of limitations for the offense of failure to pay tax;
- double tax treaties' non-discrimination clauses; and
- the SAC's plenary ruling on the application of the first part of the Russian Tax Code.
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