New guidance clarifies eligibility, process, and documentation requirements for MAP assistance under Russia’s double taxation agreements.
The Russian Ministry of Finance (MoF) published updated guidance on requesting assistance under the Mutual Agreement Procedure (MAP), setting out detailed rules for taxpayers seeking relief from double taxation under applicable double taxation agreements (DTAs) on 20 March 2026.
The guidance explains that MAP is a mechanism allowing the Russian competent authority and its treaty partners to resolve cases where taxation is not in line with a DTA, address interpretation issues, or eliminate double taxation not explicitly covered in treaties. It confirms that penalties and fines fall outside the scope of MAP.
The Ministry of Finance remains the competent authority responsible for handling MAP cases, with its International Taxation Division overseeing applications. The primary objective of the procedure is to prevent double taxation arising from actions by one or both contracting states that conflict with treaty provisions.
Russia currently has 81 DTAs containing MAP provisions, most of which align with the UN and OECD Model Tax Conventions. In addition, amendments introduced through the Multilateral Instrument (MLI), signed on 24 November 2016, bring a number of treaties in line with the BEPS Action 14 minimum standard.
Under the updated guidance, residents of Russia, Russian citizens in certain non-discrimination cases, and non-residents (where permitted by a relevant DTA or the MLI) may request MAP assistance if they consider taxation is inconsistent with treaty provisions.
The procedure begins with a taxpayer submitting a written request, followed by unilateral consideration by the Ministry of Finance, consultations with the treaty partner, and a final outcome, which may or may not result in an agreement.
No standard application form is required, but requests must be submitted in writing in Russian or English, with supporting documentation as specified under Order No. 102н. Applicants must provide detailed information on the facts of the case, relevant tax periods, contracts, audit materials, and any related administrative or judicial proceedings.
The guidance confirms that no fee is charged for submitting a MAP request and that there are no legal or administrative restrictions on access. However, most DTAs require applications to be filed within three years from the first notification of taxation inconsistent with treaty provisions.
The Ministry may refuse to initiate MAP where applications are incomplete, required documents are not provided, claims are considered unjustified, or a final court decision has already been issued.
While only competent authorities of contracting states participate directly in MAP negotiations, taxpayers are required to cooperate by providing information and documentation. They are also entitled to receive updates and the final outcome of the procedure.
The guidance further notes that each contracting state bears its own costs related to MAP, while taxpayers must cover their own expenses, which are not reimbursed.
In cases initiated by a foreign tax authority, the Ministry of Finance will review the request and seek to resolve the matter through consultation with the relevant treaty partner.
