VAT treaties: the Russian Federation

Abstract

In cross-border trade the issue of elimination of VAT double taxation is highly important. One of the possible tools for eliminating such double taxation is the conclusion of VAT treaties. This article considers Russian indirect tax agreements as an example of such treaties. It deals with both Russian bilateral indirect tax agreements as well as those signed within the multilateral framework of the EurAsEC Customs Union. The authors not only analyse the structure and content of the Russian indirect tax agreements but also compare the respective provisions to those of the OECD Model Convention on Income and Capital and VAT rules established within the EU.