Russia - New Rules on Allocation of Profits to Permanent Establishments in Russia: Threat or Opportunity?
- N. Gotovtseva; K. Inozemtseva
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 1 November 2012
Russian tax code provisions on the taxation of permanent establishments were recently amended. The authors provide an overview of issues arising in the context of these amendments.