Abstract:In summer 2020, the Russian Federation initiated amendments to agreements on double taxation avoidance concluded with foreign States. The President of the Russian Federation outlined the goal of this procedure, namely: to ensure the collection of tax on dividends and other payments in the amount of at least 15%. It is extremely curious that the change in such tax agreements correlates with the legal institution of the re-domiciliation of foreign companies to the Russian jurisdiction (to special administrative … Show more
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