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Removal of Cyprus from the Russian “black list”
07.12.2012
业务领域: 公司法及商法, 税法业务

Following the signing of the Protocol to the Double Tax Treaty between Russia and Cyprus in 2010 and its ratification in early 2012, Cyprus shall be removed from the Russian black list with effect as of 1 January 2013.

The Protocol lifts general legal and practical restrictions on the  exchange of information, while at the same time retaining the favourable withholding tax rates between the two countries.

This event is very important for foreign direct investment to Russia via Cyprus, since now dividends received by Russian companies from Cyprus subsidiaries can qualify for the Russian dividend participation exemption.


 

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