Dispute resolution

Russia Dispute Resolution Country Profile

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last update 12 October 2006

Competent Authority	Mr. Mikhail Motorin Director, Tax and Customs Policy Department, Ministry of Finance Mr. Dmitry Nikolaev Head, International Taxation Division, Tax and Customs Policy Department, Ministry of Finance 9 Ilyinka Street /Moscow 109097 /Russian Federation Telephone: 7 095 298 56 32/ 7 095 298 42 71/ 7 095 298 42 75 Telefax: 7 095 298 38 11 E-mail: Intertax@list.ru
Organization	General policy matters, negotiation and application of tax treaties, including double taxation cases and mutual agreement procedure are dealt with by: International Taxation Division, Tax and Customs Policy Department, Ministry of Finance
Scope of MAP	- Relief of double taxation for specific taxpayer - Interpretation of DTC article
Domestic guidelines & administrative arrangements	No domestic guidelines.
Time for filing	In accordance with respective DTC.
Form of request	No specific form
Documentation requirement	No special requirement
User fees	None
Tax collection / penalty / interest	Normal principles apply
Other dispute resolution mechanisms	None
Government Website	http://www.minfin.ru (Russian)