Russia - New Protocol to the Russia-Cyprus Tax Treaty Initialled: End of the “Cyprus Era” in Russian Tax Planning?
- Boris Bruk; Vladimir Gidirim
- European Taxation, 2009 (Volume 49), No 10
- 8 September 2009
In this article the authors analyse the new Protocol to the 1998 Russia-Cyprus tax treaty, including its potential impact on tax planning opportunities for Russian businesses involving Cypriot companies.