|
Subject: overall tax efficiency tax. Russian tax legislation has become more sophisticated as a result of introduction mainly in 2015 of additional revenue raising measures, such as introduction of rules on "controlled foreign companies", new "management and control" criteria for taxing foreign companies, new "anti-offshore" measures, extension of the current practice on recognizing permanent establishments of foreign companies in Russia, combating improper use of double taxation treaties, and certain others. It is unclear to some extent how all these new measures would operate in the future, so they may affect the Partnership's overall tax efficiency and may result in significant additional taxes becoming payable.Вариант "оптимизация налогов" из МТ кажется сомнительным...Может быть, так и написать - эффективность налогообложения Партнерства в целом (хотя непонятно, о чем речь).
Спасибо
|