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The Federal Tax Service explains how to calculate the share of Russian immovable property in a company’s assets

Calculating the share of Russian immovable property...

These explanations will be useful if participatory shares in Russian or foreign companies are sold, and those assets being sold include immovable property located in Russia.

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Background

On 20 November, the Federal Tax Service (FTS) published a letter1 explaining the rules to calculate the direct and indirect share of Russian immovable property in the capital of a company. These explanations will be useful if participatory shares in Russian or foreign companies are sold, and those assets being sold include immovable property located in Russia.

For details, please see the print version on the right.

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