The tax attracts “ gold “ Cameron McKenna
FNS has added to lawyers the tax to consultations of foreign office
FNS tries to increase a collecting of taxes at the expense of the legal companies. If the foreign branch has helped Russian and has received for it money for tax it is the income from which the tax in the budget is paid. In 2009 FNS could not add thus taxes to advisers PricewaterhouseCoopers and Ernst and Young, having lost them courts. Now again tries forces in court with the Moscow branch CMS Cameron McKenna.
in September the Federal arbitration court of the Moscow district (FAS MO) has decided to collect almost 30 million rbl. of a tax shortage from capital branch CMS Cameron McKenna LLP. For this purpose judges of the cassation had to answer a question, whether it is possible to raise the tax from the consultations rendered foreign jurfirmami under the request and at the expense of the Russian representations. Dispute has begun in November, 2010 when the western lawyers have addressed in court with the request to cancel tax claims concerning their Moscow branch.
According to business materials, in June, 2010 IFNS have put forward claims by results of exit check. Inspectors have considered that in London it is impossible to consider acquisition by branch of services of lawyers of head office as the expenses reducing taxable base. According to FNS, payment of such services is the income of head office received from sources in Russia. Hence, in favour of the budget the profit tax under the rate of 20 % should be raised.
the Moscow arbitration has supported the tax bearer, however judges of the appeal and the cassation have selected position FNS. Courts have considered that these sums are not expenses of the tax bearer, and its gain as joined in cost juruslug, rendered on territory of Russia.
During tax check financial reporting Cameron McKenna passed auditor check by a technique of leading international auditor firm, have told daily in a press - service of the London office of the company. According to the interlocutor, the same company advises Cameron McKenna concerning present litigation. According to sources daily, it is a question about Deloitte.
In CMS Cameron McKenna notice that in the help of Londoners to the Russian branch there is nothing extraordinary. “ as the specified image any international consulting firm though tax dispute concerns a smaller part of accounts in which work of the London lawyers " has been reflected works; - the representative jurseti underlines. As he said, the decision on giving of the supervising complaint in YOU is yet accepted.
the Question of a choice of a technique of distribution of expenses between the head foreign organisation and its Russian division uneasy, is made comments by the senior manager of practice of tax and legal consultation of company BDO Nikolay Simojanov. “ the Russian legislation does not contain the concrete requirements shown to such technique, and some international companies besides distribution of expenses still pursue the aim of minimisation of tax payments in territory of Russia “ - he considers.
on shop he advises to Colleagues to be more attentive at qualification of those or other payments as a gain or expenses. If English lawyers performed work abroad or on short-term business trips payment of their work is an income not concerning the Moscow representation. Hence, to be assessed it should abroad, and the Moscow representation has actually overpaid the tax from this gain, the senior partner " considers; Pepeljaev Groups “ Rustem Ahmetshin.
to Receive the comment in FNS on this business it was not possible.