The significant changes to the Russian tax law apply from 1 January 2019.
Russia has ratified MLI in the second quarter of 2019. It means that starting from 2020 when paying passive income abroad and withholding tax, tax agents have to consider both DTT and MLI provisions (in most cases Principle Purpose Test should be passed).
Since 1 July 2019 input VAT may be recovered in relation to export of many types of services including software development, consulting, legal, marketing services (with some exceptions) despite the absence of output VAT on rendering such services.
Last Reviewed - 28 June 2019