The Russian Ministry of Finance has published Letter No. 03-08-05/78765 of 28 November 2017 on the requirement for apostille or other legalization (authentication) of certificates of residence for obtaining treaty benefits. The letter notes that the Russian Tax Code requires that a certificate of residence be presented along with a notarized Russian translation in order for the benefits of a tax treaty to be applied, but that the Tax Code does not include particular provisions requiring (or n…