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Russia's BEPS Plans for 2017-2019

|Proposed Changes|Russia
Russia

The Russian Ministry of Finance has published a proposal for its main tax plans for 2017-2019, which mainly include measures related to BEPS. The plans include:

  • Extending the scope of online B2C supplies subject to value added tax (VAT) to include supplies of goods from foreign suppliers via internet platforms in 2018 or 2019 (B2C e-service supplies are subject to VAT from 2017);
  • Signing the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit S…

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