The President of the Russian Federation signed the law on ratification of the protocol to the convention between the Russian Federation and the Republic of Austria on the avoidance of double taxation with respect to taxes on income and capital.
Due to changes in economic activity and the legislation of countries, the convention needed to be amended.
For organizations operating in the field of investment relations, a dividend tax rate of 5% is assumed provided that at least 10% of the capital of the company paying the dividends is owned. The protocol also allows you to tax at the source of payment of income on mutual investment funds, including real estate funds.
On materials of the following website: https://rg.ru/2019/05/01/rossiia-i-avstriia-smogut-izbegat-dvojnogo-nalogooblozheniia.html
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