A special recording procedure for certain securities will be in effect until the end of 2025
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31.01.2025
THE MINISTRY OF FINANCE HAS CLARIFIED THE PROCEDURE FOR TAXATION OF INCOME OF A FOREIGN ORGANISATION FROM THE USE OF A COPYRIGHT OBJECT IN THE EVENT OF SUSPENSION OF AN INTERNATIONAL TREATY
A foreign organisation receiving income from sources in Russia is recognised as a payer of income tax; the tax is calculated and withheld by the tax agent. Such income includes income from the use of rights to intellectual property in Russia.
Until the end of 2025, tax will not be calculated or withheld at reduced rates in the event of income payments to foreign organisations from countries with which international tax treaties have been suspended.
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