AUDIT OF A CFC (controlled foreign company) Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo. If you want to get advice on the revision of financial statements Click here     The Tax Code of Russia establishes rules on controlled foreign companies (Article 25.13 of

From October 1, 2022, foreign organizations providing electronic services to legal entities and individual entrepreneurs in Russia are no longer required to independently calculate and pay VAT on these services. In this case, the Russian organization acquiring such services must calculate and pay VAT. The corresponding changes were made by the Federal Law of Russia