Changes in the Reference Lists

15 September 2015
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Attn.: NSD's Clients

Changes 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.

Please be advised that the following two reference lists posted in the ‘Tax Management’ section of NSD’s web site have been updated:

  • 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.

In 2015, Malta and the Russian Federation completed their ratification procedures, and the Convention between the Government of the Russian Federation and the Government of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income dated 24 April 2013 took effect. As a result, the following changes have been introduced into the aforementioned reference lists:

1. The List of Tax Rates and References under Double Taxation Treaties of the Russian Federation has been supplemented with the following lines:

Code of country Country Double Taxation Treaty Type of income Tax rate under agreements Special privileges Applicable tax rate
Article Point Subsection or paragraph
1 2 3 4 5 6 7 8 9
MT** Malta 10 2 3 Dividends 5 * 10
MT** Malta 10 2 4 Dividends 10   10
MT** Malta 11 2   Interest 5   5

2. The List of Countries that May Provide Documents without an Apostille Stamp has been supplemented with the following line:

Malta Paragraph 3 of the Protocol to the Convention between the Government of the Russian Federation and the Government of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income dated 24 April 2013, Letter of the Russian Federal Tax Service No. ОА-4-13/101@ dated 10.01.2014

Should you have any question related to this message, please do not hesitate to contact your account manager at: +7 (495) 956-27-90 or +7 (495) 956-27-91.

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