Foreign companies looking to reduce
WHT through international tax treaties must ensure they submit the required documentation, including:
- Tax residency certificate: This document confirms that the foreign company qualifies for treaty benefits.
- Invoices and contracts: These should clearly specify the payment type and confirm eligibility for treaty relief.
- Tax filings and supporting reports: Accurate tax filings must be submitted to Russian authorities to validate the payment and withholding.
If the tax treaty is not correctly applied or if documentation is incomplete, foreign companies risk not benefiting from reduced tax rates.