Enquiry Service of Legal Entities
RUSSIAN FEDERATION
Legal Base Rates/Prices
Application of data from the USRLE TIN (INN) check
Procedure of data provision Feedback
русская версия
 
Login:
Password:
Forgot password? Registration
Enquiry Service of Legal Entities



  Go to main page

Estonian Resident: Taxation of Income Received from Transfer of Exclusive Rights

18.11.2013

Letter of MinFin #03-08-05/37377 from September 11, 2013, explains that for foreign companies without a permanent representation in Russia, profit tax applies to profits received from sources in Russia determined by Article 309 of the Tax Code.

Russia’s Tax Code provides an exhaustive list of profits received by a foreign company from sources in The Russian Federation which are subject to profit tax at the source of payment. Profits received from transfer of exclusive rights are not included in this list.

Thus, if an Estonian company does not have a permanent representation in Russia, profit received from the sale of the exclusive rights according to an agreement for website development is taxable only in Estonia. 
 

Follow Alinga

Linkedin Facebook




More news



Back to the news list
  News







Copyright © 2005- Enquiry Service of Legal Entities LLC.
All rights reserved.


Fax: +7(495) 540-56-12 (24/7)
E-mail: info@RussianPartner.biz