On March 6, 2024, the Saint Petersburg International Business Association (SPIBA) hosted its annual conference ‘Taxes 2024’. Anton Kabakov, Partner at Forte Tax & Law, spoke on changes in transfer pricing taking effect in 2024.

On February 26, 2024, Federal Law No. 39-FZ was published that has changed the time limit for ordering a tax audit of transfer prices.
The Law has amended Article 105.17(2) of the Russian Tax Code by dropping the restriction whereby a decision to order an audit of transfer prices may be made within two (2) years after the date on which the Russian Federal Tax Services receives notice from a taxpayer, or notification from a territorial tax authority, of controlled transactions.

Some significant changes in the regulation of transfer pricing came into effect on January 1, 2024.

Please be informed that on September 29, 2023, a draft law was introduced to the Russian parliament, exempting from withholding tax in Russia certain types of income derived by foreign entities that are residents of the states, with which Russia has suspended a double tax treaty (DTT).

Commerce (AHK Russland) held its annual CFO conference in Saint Petersburg. The event saw over 150 attendees offline and was streamed online.Nadezhda Danilenko made a presentation on one of today’s most topical tax-related subjects—the suspension of double tax treaties (DTTs).

Published on July 31, 2023, Law No. 389-FZ has introduced extensive changes to the Russian Tax Code. Forte Tax & Law specialists have played an active role in preparing the Law.

On August 8th, 2023, the Russian President issued Decree No. 585, which suspends key provisions of several double tax treaties. Below, you will find comprehensive details about the suspended agreements and their implications.

A new list of states and territories that provide preferential tax treatment and/or do not require the disclosure and provision of information when financial transactions are conducted (“offshore zones”) will take effect on July 1, 2023.

On June 21–23, 2023, the Chamber of Tax Consultants held a hands-on workshop ‘International Tax Planning—A Turn to the East’. Anton Kabakov spoke at this event on one of the days devoted to the tax aspects of changes in the format of international cooperation.

On June 14, the Taxes and Financial Reporting Committee of the German-Russian Chamber of Commerce held a regular meeting. Alina Aleksandrova talked about the de-registration of digital service providers with Russian tax authorities