Andrey Tereschenko 08 Apr 2021
In this announcement, the Russian Federal Tax Service clarified how intra-group services and shareholder activities should be distinguished within MNE groups.
In this announcement, the Russian Federal Tax Service clarified how intra-group services and shareholder activities should be distinguished within MNE groups.The compensation of expenses on shareholder activity, unlike expenses on services, is not deducted as expenses for tax purposes.
This issue, therefore, is one of the key issues in the entire topic of booking intra-group expenses.
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