Russia expresses reservations to Convention and Protocol on Mutual Administrative Assistance in Tax Matters

Russia expresses reservations to Convention and Protocol on Mutual Administrative Assistance in Tax Matters

As previously reported, the law to approve the multilateral Council of Europe – OECD Mutual Assistance Treaty has been sent to the lower chamber of the Parliament (State Duma) for ratification. Based on the law, Russia will ratify the treaty with several reservations summarized below:

 

Russia limits the list of taxes in relation to which it would render any assistance to states that have signed the Treaty and excludes from the scope of the Treaty the following taxes: income tax, corporate income tax, capital gains tax or net wealth tax that are imposed on behalf of political subdivisions or local authorities, compulsory social security contributions payable to general government or to social security institutions established under public law, estate, inheritance or gift taxes, as well as taxes on the use or ownership of movable property other than motor vehicles.

 

Russia will not provide assistance in the recovery of any tax claims, or in the recovery of administrative fines, for all the taxes listed in paragraph 1 of article 2 of the treaty.

 

Also Russia will not provide assistance on requests relating to the criminal prosecution starting more than 3 years before the ratification date. 

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