Amendments made to the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation and the List of Countries that May Provide Documents without an Apostille Stamp

28 December 2018
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Please be advised that the following two Reference Lists available on NSD's official web site ('Tax Management' section) have been updated and will take effect on 1 January 2019:

  • List of Tax Rates and References under Double Taxation Treaties of the Russian Federation; and
  • List of Countries that May Provide Documents without an Apostille Stamp.

Following the completion, in 2018, of the ratification procedures between Japan and the Russian Federation, and the entry into force of a new double taxation treaty between their Governments:

1)  the following amendments have been made to the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation:

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
JP Япония/ Japan 10 2 a Дивиденды / Dividends 5 * 10
JP Япония/ Japan 10 2 b Дивиденды / Dividends 10   10
JP Япония/ Japan 10 3 Дивиденды / Dividends - * -
JP Япония/ Japan 10 4 Дивиденды / Dividends 15 * 15
JP Япония/ Japan 11 2 Проценты/ Interest 10   10

2) the following line has been added to the List of Countries that May Provide Documents without an Apostille Stamp:

Japan paragraph 5 of the Protocol to the Convention between the Government of Japan and the Government of the Russian Federation for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (entered into in Vladivostok on 7 September 2017) (together with the "Protocol" (signed in Vladivostok on 7 September 2017))

 In case of any question related to this communication, you may contact your account managers at +7 495 956-27-90 or +7 495 956-27-91.

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