The income tax treaty between Abkhazia and Russia entered into force on 28 November 2024. The treaty, signed 7 May 2024, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers the corporate profit tax and personal income tax of both jurisdictions.
Residence
If a person other than an individual is considered resident in both Contracting Parties, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty…