On 26 April 2014, the Russian government published Decision 371, which amends the Russian model tax treaty. The amendments update certain term definitions and adds to the article on the treatment of income from immovable property.
The main amendments include:
- The term "person" comprises an individual, a company, and any other body of persons
- The term "company" means any body corporate or any entity that is treated as a body corporate or legal entity for tax purposes
- The term "enterprise" i…