New Trends in International Tax Relations

Nadezhda Mixajlovna Yarceva
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Nadezhda Mixajlovna Yarceva: Russian Foreign Trade Academy, Moscow, Russia

Russian Foreign Economic Journal, 2020, issue 8, 20-27

Abstract: Russia’s anti-off shore policy is in line with the global deoffshorization trends. It is planned that interest and dividends payments from Russia to the residents of Cyprus, the Netherlands, Luxembourg, and Malta will be subject to a 15% withholding tax as of 2021. However, the higher tax rate may affect adversely the investment attractiveness of the Russian economy. In this regard, it is reasonable to maintain the current rates in the agreements for a limited list of institutional investments, leaving an exemption for the real investors.

Keywords: Anti-offshore policy; taxation of dividends at source; Cyprus; Malta; the Netherlands; institutional investments. (search for similar items in EconPapers)
Date: 2020
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