The Russian Ministry of Finance recently published Letter No. 03-07-08/31814, which clarifies the value added tax (VAT) treatment of marketing services provided by a Russian entity to a non-resident. According to the letter, the place of supply for marketing services is not considered to be in Russia unless the non-resident recipient operates within Russia. For this purpose, a non-resident is generally deemed to operate in Russia if it is registered in Russia or Russia is specified in its con…