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Tax authorities

Federal Tax Service
23 Neglinnaya Street, Moscow 127381
Tel: +7 95 913 00 09
Fax: +7 95 913 00 05
Website: www.nalog.ru

Tax rates at a glance

(As of September 1 2009) 

Corporate income tax rate 20%
Capital gains tax rate 20%
Branch tax rate 20%

Withholding tax
Dividends 15% (a)
Interest 20% (a)
Royalties from patents and licences 20%(a)

Net operating losses (years)
Carryback Not allowed
Carryforward 10 years

(a) These rates are usually reduced under double tax treaties.

Source: Professionals from Pepeliaev, Goltsblat & Partners, the Russian member of Taxand, the global network of leading independent tax firms.

Russia

Valentina Akimova
Pepeliaev Goltsblat & Partners - Taxand
Russia

Valentina Akimova, of Pepeliaev, Goltsblat & Partners – Taxand, analyses what Russia has done to help taxpayers during the financial crisis, including the expansion of what expenses are deductible and a new system for securing VAT refunds

[Show full article]

Tax

Russia felt the impact of the economic downturn earlier than most other countries partly because of an already weak rouble. Despite this, the tax authorities seemed to "be asleep" during the autumn and winter of 2008, but quickly came alive in the spring ... [more]

Baker & McKenzie's tax practice in Russia is led by Alexander Chmelev. He is one of the country's longest-serving tax practitioners and has been widely praised by competitors for his tax planning and structuring work.Based in the firm's St Petersburg ... [more]

In the three years since Gennady Kamyshnikov has been Deloitte's CIS tax practice leader, the firm has been involved in some large-scale transactions. Andrey Panin and Andrey Silantiev have been working on a number of large multi-billion dollar transactions ... [more]

Thanks to managing partner, Sergey Pepeliaev, Pepeliaev Goltsblat & Partners - Taxand has established a reputation as one of the country's top tax firms. Pepeliaev is often lauded as the "leading tax authority in Russia" and "knowing everything there ... [more]

PricewaterhouseCoopers managed to buck the trend of making redundancies by appointing a handful of new partners in the past 12 months, taking the total to 27. Bill Henry leads the tax and legal practice and is widely-respected within the community as ... [more]

Ernst & Young operates with one of the largest tax departments in the country, boasting around 450 tax professionals. The Petr Medvedev-led practice employs 100 international tax specialists and a large dedicated transfer pricing team led by Henrik Hansen. ... [more]

A year into his job as head of tax at KMPG, Bob Wallingford now oversees a team that offers a full range of tax services. The firm was commended by peers for its tax controversy work. Konstantin Yurchenko is one of the firm's better known transfer pricing ... [more]

Salans' tax practice is led by Evgeny Timofeev and Alexei Panich and contains four associates. Salans is active in all areas of tax work ranging from international tax structuring and domestic law advice to tax due diligence and tax litigation.After ... [more]

Herbert Smith is quickly establishing itself as a leading tax firm within the Russian community, with clients including Unilin, Velti and Japan Tobacco International. The firm's only dedicated tax partner, Oleg Konnov, leads the practice and is widely ... [more]

The tax team at Hogan & Hartson spent the past year advising some of the world's largest multinational corporations on pre-acquisition tax planning and post-transaction reorganisation, including the tax structuring of a number of Russia-related cross-border ... [more]

Linklaters' tax practice is closely linked to the firm's corporate and finance practice areas. It also has experience in advising international investors on taxation issues relating to the setting up and structuring of operations in Russia, taxation ... [more]

Nörr Stiefenhofer Lutz has received praise from competitors for its international tax work. The tax department is led by partner Sergei Schelkalin, who specialises in cross-border structuring and due diligence.

White & Case is quickly establishing themselves as a leading tax practice in the area of cross-border M&A and private equity projects with a particular focus on the banking and natural resources sectors.Six international tax professionals work in the ... [more]

Standing out as a strong litigation law firm, Clifford Chance regularly utilises its network within Russia and the CIS to offer clients a wide range of tax services. Thanks to its international network, competitors have commented on its ever-increasing ... [more]

Working with the UK and German branches, CMS Cameron McKenna and CMS Hasche Sigle, CMS Bureau Francis Lefebvre has enhanced its reputation for servicing a wide variety of industries. The team regularly advises on a whole range of issues including structuring ... [more]

DLA Piper is often instructed by a broad range of global clients on both Russian and international planning matters. The team includes two partners, Ruslan Vasutin and Igor Venediktov, who co-lead the practice. Vasutin is a recognised expert in tax and ... [more]

YUST is a law firm that operates with only one tax partner, Alexey Popov. The firm has a wide range of clients but with a special emphasis on the natural resource sectors. The team was boosted by the appointment of associate Oksana Parshina.

See also

Russia
Central and Eastern Europe (Regional Rankings)

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