Amendment of the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation

23 July 2014
Print version

Please be advised that the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation posted in the ‘NSD Acting as a Withholding Agent’ section under item 4.4 has been updated.

To comply with the provisions of Russian Ministry of Finance’s Letter No. 03-08-11/30622 dated 25 June 2014, a new reference has been added to the Reference List for summarized tax disclosures of international financial organizations that had entered into treaties with the Government of the Russian Federation and had been listed in the List approved by the Government of the Russian Federation (Resolution No. 119-p dated 3 February 2012), namely:

  1. International Bank for Reconstruction and Development;
  2. International Development Association;
  3. Multilateral Investment Guarantee Agency;
  4. International Finance Corporation;
  5. European Bank for Reconstruction and Development;
  6. Black Sea Trade and Development Bank;
  7. Eurasian Development Bank;
  8. Interstate Bank;
  9. International Investment Bank;
  10. International Bank for Economic Co-operation;
  11. Nordic Investment Bank; and
  12. European Investment Bank.

For the purpose of harmonization of tax disclosures of the above international financial organizations, it is proposed to use, where necessary, the following line from the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation with a reference to article 7 of the Russian Tax Code that provides for the application of international treaties for tax purposes:

Код страны Code of country

Страна

Country

Соглашение

Double Taxation Treaty

Тип дохода

Type of income

 

Ставка налога по cоглашению

Tax rate under agreements

 

Особые льготы

Special privileges

Применяемая ставка

Applicable tax rate

 

Статья

Article

Пункт Point

 

Подпункт или абзац

Subsection or paragraph

 

1

2

3

4

5

6

7

8

9

XN

МЕЖДУНАРОДНЫЕ ОРГАНИЗАЦИИ/ INTERNATIONAL ORGANIZATIONS

7

 

 

Дивиденды / Dividends

0

 

0

XN

МЕЖДУНАРОДНЫЕ ОРГАНИЗАЦИИ/ INTERNATIONAL ORGANIZATIONS

7

 

 

Проценты/ Interest

0

 

0

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