We provide tax due diligence in Russia & CIS countries as the tax structures are more and more under the intense scrutiny. Tax authorities worldwide take an increasingly aggressive and invasive stance on abusive tax planning and avoidance. 

Federal taxes currently include the following:

• Value-added taxes (VAT).  The standard VAT tax rate is 20%. Reduced 10% and 0% VAT rates apply to certain goods, works, and services. VAT for the export of goods is 0%.

• Excise taxes

• Corporate profits tax. foreign companies that are a permanent entity and earn profits from Russian sources are liable to pay 20% of their earnings as corporate tax in Russia. Non-residents are also subject to WHT at a rate of 10–20%. This depends on the type of income and the methods used to calculate the corporation’s tax liabilities. 

• Individual income tax

• Mineral extraction tax

• State duty

• Special tax regimes

Corporate property, transportation, and gambling are taxed at the regional level. Meanwhile, local authorities handle land tax, individual property tax, and the trade levy. Cross-border cooperation between the tax authorities continues to bridge perceived gaps in the tax legislation. We help clients manage and resolve challenges while providing: an