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The RF Supreme Court upheld Oriflame case judgement.
DATE: January 21, 2016 | AUTHOR: atlawyers
The RF Supreme Court upheld Oriflame case judgement. The RF Supreme Court in the Ruling on the case No. А40-138879/2014 dated 14.01.2016 upheld lower courts judgments stating that Russian company cannot deduct trademark royalties paid to its Luxembourg parent company via Netherlands intermediary company because the Russian company was “deemed as a representative office” of the parent company. This case was also notable as Russian Tax Service obtained tax information from the Luxembourg authorities under information exchange clause of double taxation treaty.