Looking for more information on Russia? Our country resources provide accounting guides, economic forecasts, profiles, guides to doing business and company reports for Russia, Ukraine and Kazakhstan.
On 17 March 2022 the UK Government announced that it was suspending the exchange and sharing of tax information with Russia and Belarus to ensure that the UK is not supplying information that would lead to the economic benefit of Russia or Belarus. Further details are available through the HM Treasury press release 'UK suspends tax co-operation with Russia'.
Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Russia – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Russia – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Treaties
Full text of tax treaties between and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Russia – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, tax calculation examples, taxes on capital and inheritance and gift taxes.
Russia – Corporate Taxation
Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international aspects, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and goods and VAT.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
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US partially suspends tax treaty with Russia
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Remove TP loopholes to prevent Russian oil profits, groups argue
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Bulgaria to drop Russian gas tax with eye on Schengen access
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UK hints at retaliation against Russia over tax treaty suspension
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Analysis: Russia's tax strategy digs deeper into economic nationalism
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Russia suspends tax treaties with 'unfriendly countries'
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Russia's IP threat poses TP risk for businesses
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Tensions escalate over sanctions relating to Russia-Ukraine war
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
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Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
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European tax handbook 2023
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
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Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
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Taxation of companies in distress — Russia
A chapter examining the tax treatment of companies in economic and financial distress in Russia. Covers topics including the impairment of loans and other commercial receivables, corporate treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
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Mandatory disclosure rules in Russia
A chapter examining the mandatory disclosure rules which apply in Russia, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
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Tax treaty case law around the globe 2019
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
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