On 6 March 2017, the Russian government published for public consultation a revised version of the draft law for the introduction of the three-tiered documentation requirements for MNE groups based on BEPS Action 13 ({News-2016-09-14/P/2- previous coverage}). The main changes from the previous draft include:
- The applicable revenue threshold for whether the new documentation/notification requirements apply for an MNE group is changed for Russian parented groups and foreign parented groups, so…