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.