Dispute resolution

Russia Dispute Resolution Country Profile

 

 

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)  

 

 

 

 

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