Orbitax
On 1 January 2010, Law 368-FZ amending the rules on the participation exemption regime became effective.
Currently, dividends received by resident companies are exempt from withholding tax if:
| - | the recipient company holds a minimum participation of 50% of the capital in the distributing company; | |
| - | the value of the participation … |
Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.
Free trial available. Cancel anytime. Free Orbitax account required.
Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.