We have out a new installment in our series of Awara Russian Tax Guide. This is the chapter on Permanent Establishments (PE) in Russia.
A ‘permanent establishment’ (PE) is not an organizational form of business structure, but rather a taxable status of a foreign business operation in another country, in this case in Russia. The term is defined in the Russian Tax Code (art. 306) and in many double taxation treaties. A business may be considered as a permanent establishment when activities in Russia are carried out by a foreign firm through any fixed place of doing business: the office, branch, headquarters, business partner or agent of a foreign company.
You can access Permanent Establishments (PE) in Russia article in our blog here.
For earlier chapters from the series of Awara Russian Tax Guide, please, refer to here.