Doing Business in Russia
50 Doing Business in Russia
Nizhny Novgorod
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Mongolia: 0% on interest - this lower rate applies to
interest paid to the government or the central bank; in
other cases, 10%. Taxation of royalties - the domestic rate
applies; there is no reduction under the treaty.
Montenegro: 5% on dividends - this rate applies if the
recipient company (other than a partnership) directly owns
at least 25% of the capital in the Russian company and the
value of the capital investment is at least USD 100,000;
otherwise, 15%.
Morocco: 5% on dividends - this rate applies if the
value of the holding of the recipient company is at least
USD500,000; otherwise, 10%. 0% on interest - this lower
rate applies to interest on foreign currency deposits or
interest paid by the government; otherwise, 10%.
Namibia: 5% on dividends - this rate applies if the
recipient company (other than a partnership) directly owns
at least 25% of the capital in the Russian company and the
value of the capital investment is at least USD 100,000;
otherwise, 10%.0% on interest ―this lower rate applies
to interest paid to the government, its local authorities or
public bodies; otherwise, 10%.
Netherlands: 5% on dividends - this rate applies if a
Dutch company (other than a partnership) directly owns
at least 25% of the capital in a Russian company and
has invested in it at least EUR75,000 or its equivalent in
national currency; otherwise, 15%.
Norway: 0% on interest if paid to the government,
local authorities, Central Bank or other agreed financial
institutions; otherwise 10%.
- Philippines: 0% on interest - this lower rate applies to
interest paid to the government, its local authorities or
public bodies; otherwise, 15%.
Portugal: 10% on dividends - this rate applies if the
Portuguese company has directly owned at least 25% of
the capital in the Russian company for an uninterrupted
period of at least 2 years prior to the payment; otherwise,
15%. A 0% tax rate on interest applies to interest paid
to the government, its local authorities or public bodies;
otherwise, 10%.
Qatar: 0% on interest - this lower rate applies to interest
paid to the government, its local authorities or public
bodies; otherwise, 5%.
Romania: 0% on interest - this lower rate applies to
interest paid to the government, the national bank, foreign
trading bank, or Eximbank; otherwise, 15%.
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Saudi Arabia: 0% on dividends this lower rate applies
to dividends distributed to the government, its local
authorities, public bodies, the central bank; otherwise,
5%. 0% on interest - this lower rate applies to interest
paid by the government, its local authorities or paid to the
government, its local authorities, public bodies; otherwise,
5%.
Serbia: 5% on dividends this rate applies if the recipient
company (other than a partnership) directly owns at least
25% of the capital in the Russian company and the value of
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