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22.05.2015 the RF State Duma in the third reading adopted a Bill amending the RF Tax Code regarding the taxation of profits of controlled foreign companies (CFC).
DATE: June 4, 2015 | AUTHOR: atlawyers
22.05.2015 the RF State Duma in the third reading adopted a Bill amending the RF Tax Code regarding the taxation of profits of controlled foreign companies (CFC). In particular, the Bill amends the procedure for determining the controlling person of a foreign company, introduces the procedure for determining the controlling person of a foreign structure, defines more precisely the list of companies which are exempt from income tax.