Official information

Regulatory enactments, regulating activities of foreign legal entities in the territory of the Russian Federation:

Federal Law on foreign investments in the Russian Federation

Government of the Russian Federation Resolution dated 23 July 1996 No. 883 on allowances in payment of import customs dues and value-added taxes as regards goods, imported by foreign investors as investment in the authorized (share) capital of enterprises with foreign investments.

Agreement between the Government of the Russian Federation and Government of the Republic of Cyprus on avoidance of double taxation as regards taxes on incomes and capital (Nicosia, 5 December 1998).

Agreement between the Russian Federation and the Swiss Confederation on avoidance of double taxation as regards taxes on incomes and capital (Moscow, 15 November 1995).

Convention between the Government of the Russian Federation and the Government of the United Kingdom of Great Britain and Northern Ireland on avoidance of double taxation and prevention of tax evasion as regards taxes on incomes and increase in property value (Moscow, 15 February 1994).

Agreement between the Government of the Russian Federation and the Government of Ireland on avoidance of double taxation as regards income taxes (Moscow, 29 April 1994).

Central Bank of the Russian Federation Directive dated 12 February 1999 No. 500-ó on strengthening of exchange control on the part of the authorized banks over lawfulness of exchange operations, performed by their clients and on the procedure for taking counteracting measures towards the authorized banks for breaking the exchange regulations.

Central Bank of the Russian Federation Directive dated 23 August 1999 No. 629-ó on introduction of amendments and additions into the Directive dated 12 February 1999 No. 500-ó on strengthening of exchange control on the part of the authorized banks over lawfulness of exchange operations, performed by their clients and on the procedure for taking counteracting measures towards the authorized banks for breaking the exchange regulations.

Central Bank of the Russian Federation Instruction dated 28 June 1999 No. 83-è on the procedure for accounting of exchange operations by the authorized banks and provision of information, aimed to meet requirements of the Directive dated 23 August 1999 No. 629-ó on introduction of amendments and additions into the Directive dated 12 February 1999 No. 500-ó on strengthening of exchange control on the part of the authorized banks over lawfulness of exchange operations, performed by their clients and on the procedure for taking counteracting measures towards the authorized banks for breaking the exchange regulations.

State Tax Service of the Russian Federation Letter dated 22 February 1995 No. ÞÓ-6-06/94 on results of inspection in the foreign legal entities on the subject of observance of the tax legislation.