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No Filings, Travel Information - Coggle Diagram
No Filings
Employment income (EI)
Russian EI
Russian entity - non HQS
Russian entity - HQS
Annual bonus via Ru payroll/LTIP
Previous Tax reimbursment
No income from Ru entity
Russian entity - outbound - not taxed for overseas work
Russian entity - for period working in Russia within tax year
Russian entity - under withheld tax - payable per notification
Foreign EI
No offshore payments
No LTIP
LTIP taxed outside (DTT exemptions)
No annual bonus
Foreign EI Non-Russian sourced
Tax Reimbursement - Non Russian sourced (outbounds)
Russian days = business trips
Non Employment Income (NEI)
Resident
No Personal Income
Tax withheld at source in Russia
Exemption under DTT (DTT non residents)
Taxed outside >13%
Sale of property > 3/5 years
Russian entity - under withheld tax - payable per notification
Non-resident
No Personal Income
Tax withheld at source in Russia
Russian entity - under withheld tax - payable per notification
Sale of property > 3/5 years
Abbreviations
Resident
RES
Non-resident
NR
Employment Income
EI
Russia
RU
Non employment income
NEI
Offshore
Off
Double Tax Treaty
DTT
Tax Year
TY
Domestic
Dom
Deductions
Non resident
Resident
Application for 90 days
Conclusion
Other
Currency Control
Migration Control
FROR
LoA
REPORT BUILDER
Responses to TQ
Standard tax comments
Standard proposals/requests
Requests
Уведомление о КИК
Уведомление об участии
FBAN
FBAR
Migration
TR
Proposal
Individuals
TR
Currency
CFC
Engagement Letters/RM docs
GM
Submissions
FBAN
FBAR
CFC
Desk Audit
Tax Certificates
TR
Just TR
TR + 2 NDFL
Property Deduction
Car
Property
FTC
Sale of securities
CFC profit
TR from assignee without PoA
Travel Information
Resident
Full Tax Year RES
(Full TY)
FULL TY
Tax year RES + business trips
RES under domestic legislation, but NR under DDT
(RES Domestic vs NR DTT)
RES DOM vs NR DTT
90 days
90 days
Part Year Resident
Non-resident
No days in Russia
(No days)
No days
Less than 183 days in Russia
(182 days)
< 182 days
Less than 90 days in Russia
(89 days)
< 89 days