The Ministry of Finance Letter No. 03-01-18/53941, issued on 10 December 2013, clarifies the rules to determine the income for controlled transactions purposes. The Ministry of Finance specified that transactions defined in article 105.14 of the Tax Code should be considered as controlled only if the income derived from those transactions exceeds certain thresholds. According to section 9 of article 105.14 of the Tax Code, income for the purposes of the controlled transactions test is calculated as the sum of the income from operations with one related party in one calendar year.
«
Previous post
Russia’s draft DTAs with Belgium and China
Russia’s draft DTAs with Belgium and China
Related Posts
Russia: State Duma adopts Tax Code amendments, proposes progressive income tax scale
October 30, 2026
Russia’s State Duma adopted a bill amending the Tax Code in the first reading on 29 October 2026. The bill sets out
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
Qatar, Russia sign MoU to strengthen technical cooperation in tax administration
September 23, 2026
The State of Qatar and the Russian Federation signed a memorandum of understanding (MoU) on technical cooperation in
Read More
Russia clarifies registration rules for subdivisions, foreign organisations
September 17, 2026
The Russian Federal Tax Service has issued clarifications on changes to the rules governing the registration of
Read More