The Russian Ministry of Finance has published Letter No. 03-07-08/5954 of 1 February 2019, which clarifies the VAT obligations in relation to the granting of rights to use software to a non-resident legal entity under a licensing agreement and the provision of related training services for employees of the non-resident entity and technical support for the software. The letter clarifies that under Russia's place of supply rules, supplies of intellectual property rights such as software license…