Are there any tax benefits for foreign companies realizing their activity in the territory of the Russian Federation?

Preferred taxation treatment in relation to income indicated in cl. 1 of art. 309 of the Tax Code of the Russian Federation is applied under the following conditions (art. 312 of Tax Code of the Russian Federation):

1) The international contract (agreement) regulating taxation issues is concluded between the Russian Federation and the corresponding foreign state;

2) Preferred taxation treatment is established by this international contract (agreement) in respect to special type of income, named in cl. 1 of art. 309 of the Tax Code of the Russian Federation;

3) Foreign organization must adduce to Fiscal Agent corresponding confirmation of its tax resident status of the state which the Russian Federation concluded a contract (agreement) with, that regulates taxation issues.

©Professional consultation of the “RosCo” company

Date of foundation
company «ROSCO»
Membership in professional organizations:
SRO NP «Audit Chamber of Russia»
(Certificate No 1809 dated 28.12.2009)
Chamber of Tax
(Certificate No 78)
NP «Partnership of RSE»
(Russian Society of Evaluators)
Membership in public association:
Moscow Chamber
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Partnership of Turkish Entrepreneurs (RTIB)
(as per the results of 2009 -
is included in the register of reliable enterprises of Moscow
Certificates of conformity:
Certificate of conformity to the requirements of GOST R ISO 9001-2008 (ISO 9001:2008)
is insured