Tax clarifications issued by the Russian authorities: binding or not binding
One of the hot topics in Russia is the unclear application of clarifications issued by Russian authorities in favour of taxpayers, in other words, whether the tax authorities are obliged to follow such clarifications or not. According to the international practice, obtaining a binding ruling is alwa...
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| Published in: | International tax review p. 1 |
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| Main Authors: | , |
| Format: | Magazine Article |
| Language: | English |
| Published: |
London
Euromoney Institutional Investor PLC
01-12-2007
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| Subjects: | |
| Online Access: | Get full text |
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| Abstract | One of the hot topics in Russia is the unclear application of clarifications issued by Russian authorities in favour of taxpayers, in other words, whether the tax authorities are obliged to follow such clarifications or not. According to the international practice, obtaining a binding ruling is always beneficial for the taxpayer since it provides clarity and should generally remove the risk that the tax authorities will try to charge the taxpayer with additional taxes and impose fines and penalties for related underpayment of taxes. |
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| AbstractList | One of the hot topics in Russia is the unclear application of clarifications issued by Russian authorities in favour of taxpayers, in other words, whether the tax authorities are obliged to follow such clarifications or not. According to the international practice, obtaining a binding ruling is always beneficial for the taxpayer since it provides clarity and should generally remove the risk that the tax authorities will try to charge the taxpayer with additional taxes and impose fines and penalties for related underpayment of taxes. |
| Author | Budazhapova, Nina Pushkina, Irina |
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| Copyright | Copyright Euromoney Institutional Investor PLC Dec 2007/Jan 2008 |
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| Title | Tax clarifications issued by the Russian authorities: binding or not binding |
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