Tax Due Diligence

Russia & CIS countries

tax advisory russia
We provide tax due diligence and tax services 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
  • support for alleged serious tax fraud
  • review of business processes related to the tax risks
  • technical tax support for business, including advisory, planning, review, liaising with tax authorities
  • assistance with the tax inspections
  • tax structuring of M&A deals
  • tax due diligence in Russia & CIS countries
  • advice on transfer pricing
  • review and analysis of structuring of group transactions
  • pre-court and court tax disputes advice
  • representation in court during the criminal proceedings on tax crimes
  • cross-border transactions and export VAT recovery support
  • advice on bonuses and dividends payments matters
  • analysis of double tax treaty application under the new rules on beneficial owner of income
  • corporate structure evaluation and restructuring
  • preparation of the documents for application for a particular double tax treaty
  • advice on application of tax law with regards to the controlled foreign companies
tax due diligence Russia