We announce the latest installment of our series of Awara Russian Tax Guide, the chapter about Double Taxation Treaties in Russia.
Double Taxation Treaties, abbreviated DTTs, are agreements concluded by and between two states aimed at eliminating taxation-related obstacles to the movement of capital, goods or income, at preventing tax evasion and discrimination, and also at establishing procedures for interaction between the states when collecting taxes.
In this chapter we look at some matters related to application of DTTs concluded by Russia in regard to types of income most characteristic for business, for instance, profit from business activity, dividends, interest, royalties, and income from real estate (capital gains).
You can access Double Taxation Treaties in Russia article in our blog here.
For earlier chapters from the series of Awara Russian Tax Guide, please, refer to here.