The Finance Ministry (MoF) of Russia has issued a clarification on 30th October 2015 regarding the determination of the tax residence of an individual under the Income and Capital Tax Treaty (1996). The MoF clarified that his status should be determined based on article 4(2) of the Tax Treaty according to the tie-breaker rules.
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DTA between Kazakhstan and Serbia ratified
DTA between Kazakhstan and Serbia ratified
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