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On 10.04.2015 the RF Federal Tax Service has published Guidelines on compliance with Russian legislation on deoffshorization of RF economy.
DATE: April 21, 2015 | AUTHOR: atlawyers
On 10.04.2015 the RF Federal Tax Service has published Guidelines on compliance with Russian legislation on deoffshorization of RF economy. These Guidelines are an informational brochure. The RF Federal Tax Service took a more balanced position on the issue of “the centre of life interests”. In particular, persons who have dwellings in several countries will be considered as tax residents of the country they have the closest private and economic connections with. Earlier it was held that if a person owns a dwelling in the RF, or has a registration at the place of residence, he or she has “the centre of life interests” in the RF.