The deadline for submitting Notifications on Participation in a MNE group, as required under the Russian Tax Code, is drawing near. If the financial year of the parent company of the MNE group corresponds to the calendar year, then the Notification on Participation in an MNE group for 2022 FY must be submitted to the Russian tax authorities no later than 31 August 2023. If the financial year of the parent company does not correspond to the calendar year, then Russian companies that are participants in MNE groups must submit a notification within eight months after the end of the financial year.
