19 September 2019 - Podcast
After a long while, on 15 February 2012 the Russian State Duma finally ratified the protocol to the Cyprus-Russia double tax treaty. The protocol will generally apply from 1 January 2013. Among other changes, the protocol updates articles on information exchange and assistance in tax collection and adds a limitation of benefits article. Provisions concerning capital gains on real estate rich assets will come into effect from 2017 only.