CORPORATE TAXATION IN THE RUSSIAN FEDERATION Svetlana V. Almakaeva Pepper, Hamilton & Scheetz, St. Petersburg Introduction When considering new investments, investors compare potential profit with possible losses. Generally, this is an after-tax evaluation. Undoubtedly, one of the most important factors is the estimation of the amount of taxes that one will have to pay on the profit received from such investment. Consequently, it is important that the rules governing the tax system be accessible, and that the system itself be stable and capable of providing answers as to how a particular business can expect to be taxed under various scenarios. In most countries, it is relatively easy for an investor to determine the amount of taxes that are likely to be paid under different base cases before an invest- ment is made. However, for the investor wishing to invest in Russia, this is not a simple undertaking. In accordance with the December 1991 Russian Federation (RF) Law "On the Principles of the Tax System in the RF",' there are twelve federal taxes currently in force on the territory of the Russian Federation; six more regional taxes have been established by Russian legislation and are obliga- tory throughout the
Review of Central and East European Law – Brill
Published: Jan 1, 1995
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