Tatyana Tsukanova on Tax Implications of Rendering Electronic Services

ICLC’s expert Tatyana Tsukanova, Head of Tax Consulting Department, wrote the article “Tax implications of rendering electronic services in Russia” on the specifics of calculating and paying VAT by foreign organizations that directly provide electronic services or act as intermediaries and participate in settlements with Russian buyers for Nexia International website.

Tatyana Tsukanova explained why foreign organisations in Russia should pay attention to the wording in the concluded contracts which do not always specifically clarify whether the rendered services are “electronic” or not.

Nexia International is a leading worldwide network of independent accounting and consulting firms operating across 727 offices with more than 258 member firms in 122 countries. Since 2007 ICLC have been a member firm of the Nexia International network.