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The RF Federal Tax Service has drafted a letter demonstrating its position on criteria of recognition of an individual as RF tax resident.
DATE: February 20, 2015 | AUTHOR: atlawyers
The RF Federal Tax Service has drafted a letter demonstrating its position on criteria of recognition of an individual as RF tax resident. According to the Letter the fact that an individual stays in the RF for less than 183 days during 12 months does not lead to termination of Russian tax resident status if the individual has a permanent place of residence in the RF or a “center of life interests”. The tax service refers to the Russian DTT agreements in general; but these criteria are used in agreements only if there is a risk of recognition of an individual as tax resident of two states.