New Rules on Allocation of Profits to Permanent Establishments in Russia: Threat or Opportunity?

Journal
Gotovtseva, N.; Inozemtseva, K.
Russia
International Transfer Pricing Journal 2012 (Volume 19), No. 6
PriceUSD 45

Russian tax code provisions on the taxation of permanent establishments were recently amended. The authors provide an overview of issues arising in the context of these amendments.