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| Author: | Bakker, J. R. Straaten, P. van der |
| Title: | Practical implications of the Russia - US treaty from a Russian perspective |
| Journal: | European Taxation
1995 : VOL. 35:5, p. 150-153 |
| Index terms: | RUSSIA USA DOUBLE TAXATION |
| Language: | eng |
| Abstract: | After a year in dealing with the treaty between the Russian Federation and the United States it is possible to give some first impressions of its practical implications. This article does not cover the practical implications of the treaty under the US jurisdiction. Rather the article covers the impact of the treaty on taxation in Russia, based on the tax legislation introduced under the new economic regime there. US companies are increasingly making investments in projects on the territory of Russia. The reverse is much less frequent. Also, this article does not intend to summarize the differences between the 1973 and the 1992 treaties and such differences will only be mentioned where particularly relevant. |
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