The Federal Arbitration Court of the Moscow decides that the provision of tax treaties between Germany & Russia do not obstruct the application of thin capitalization rules. The Federal Arbitration Court of the Moscow Circuit (FAC) decided in Case A41-21630/2013 on 2 September, 2014 that a taxpayer has to apply the thin capitalization rules as the applicable tax treaty does not contain any restrictions on deductibility rules.
Related Posts
Germany ratifies GIR MCAA to facilitate automatic exchange of GloBE information
October 07, 2026
Germany published the Law of 30 September 2026 in the Official Gazette on 5 October 2026, ratifying the Multilateral
Read More
Germany approves temporary fuel tax cut to ease record pump prices
October 01, 2026
Germany's parliament, comprising the Bundestag and the Bundesrat, on Friday, 25 September 2026, approved a law
Read MoreGermany: BMF announces B2B digital reporting roadmap
September 30, 2026
Germany’s Federal Ministry of Finance (BMF) has announced plans to introduce a mandatory B2B digital reporting system
Read More
Russia proposes higher taxes on passive income, e-commerce, natural resource rents in 2027–2029 budget package
September 29, 2026
Russia’s Finance Ministry has proposed a series of Tax Code amendments as part of a budget package submitted to the
Read More
Russia proposes tax breaks for Unified Advanced Development Territory residents
September 25, 2026
Russia’s Ministry for the Development of the Russian Far East and Arctic has prepared amendments to the Tax Code,
Read More
Russia plans tax increases to fund military spending through 2029
September 25, 2026
The Russian government unveiled its draft three-year budget on 24 September 2026, laying out plans for 2027 through
Read More