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Recent Discussions on the Application of Withholding Tax to Russian Eurobond Transactions

February 2012

Client Notes

These notes make you aware of recent discussions and proposed legislative developments in Russia in respect of the application of withholding tax on payments of interest by Russian companies and financial institutions to offshore special purpose vehicle companies, within the framework of Eurobonds and CLNs.

Chapter 1: Russian Ministry of Finance Writes to the Russian Federal Tax Service – January 2012

Chapter 2: The Key Points of the Russian Draft Tax Law – Is It Time to Breathe a Sigh of Relief? – February 2012

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