Changes Made to the Lists of Tax Rates and References applied by NSD during processing of tax disclosures and the List of Countries that May Provide Documents without an Apostille Stamp

09 January 2017
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Attn.: NSD’s Clients

Please be advised that the following three reference lists posted in the ‘Tax Management’ section of NSD’s web site have been updated for use from 1 January 2017:

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

In 2016, China, Hong Kong and the Russian Federation completed their ratification procedures, and the Agreements between the Governments 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:

width width width width width
Код страны/ Code of country Страна/ Country Соглашение/ Double Taxation TreatyТип дохода/ Type of income width Ставка налога по cоглашению/ Tax rate under agreements width 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
СN Китай/ China 10 2 a Дивиденды / Dividends 5 * 10
СN Китай/ China 10 2 b Дивиденды / Dividends 10   10
СN Китай/ China 11 1   Проценты/ Interest -   -
HK Гонконг/ Hong Kong 10 2 a Дивиденды / Dividends 5 * 10
HK Гонконг/ Hong Kong 10 2 b Дивиденды / Dividends 10   10
HK Гонконг/ Hong Kong 10 3   Дивиденды / Dividends - * -
HK Гонконг/ Hong Kong 11 1   Проценты/ Interest -   -

2. The List of General tax rates under the Russian Tax code has been supplemented with the following lines:

Aarticle Point Subsection or paragraph Type of financial instrument Type of person Tax residency Tax rate under the Russian Tax code Type of income
284 4 1/5 Облигации российских эмитентов/Russian corporate bonds Юридическое/ Legal Entities Резидент/ Russian Resident 15 Процентный доход/ interest income
284 4 1/5 Облигации российских эмитентов/Russian corporate bonds Юридическое/ Legal Entities Нерезидент / Russian Non Tax Resident 15 Процентный доход/ interest income

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

China Paragraph 4 of the Protocol to the Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income dated 13 October 2014, Letter of the Russian Federal Tax Service No. ОА-4-13/101@ dated 10 January 2014
Hong Kong Paragraph 2 of the Protocol to the Agreement between the Government of the Russian Federation and the Government of the Special Administrative Region of Hong Kong, People's Republic of China on  the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income dated 18 January 2016, Letter of the Russian Federal Tax Service No. ОА-4-13/101@ dated 10 January 2014

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.

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