Russia's Ministry of Finance recently issued a guidance letter to clarify the value added tax (VAT) obligation in cases where the VAT due has not been specified in a contract for services provided in Russia for a nonresident not registered for VAT. The letter refers to a May 2014 decision of the Supreme Arbitration Court, which includes that the amount of VAT due on a supply must be included in determining the final contract price and specified in the relevant payments and invoices, with the…