Please be advised that the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation posted in the ‘Tax Management’ section of NSD’s web site have been updated for use from 1 January 2018.
In 2017, Brazil and the Russian Federation completed their ratification procedures, and the Agreement between the Governments took effect. As a result, the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation has been supplemented with the following lines:
| 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 |
| BR | Бразилия/ Brazil | 10 | 2 | a | Дивиденды / Dividends | 10 | * | 15 |
| BR | Бразилия/ Brazil | 10 | 2 | b | Дивиденды / Dividends | 15 | 15 | |
| BR | Бразилия/ Brazil | 11 | 2 | Проценты/ Interest | 15 | 15 | ||
| BR | Бразилия/ Brazil | 11 | 3 | a | Проценты/ Interest | - | * | - |
Should you have any question related to this communication, please do not hesitate to contact your account manager at: +7 495 956-27-90 or +7 495 956-27-91.