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Global Rewards Update - Russia - February 2013

Russia — Update on taxation of employer stock: Authorities’ first clarifications


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This Global Rewards Update discusses an official clarification issued by the Ministry of Finance addressed to a particular taxpayer stating that stock options provided under a long-term incentive plan should not be subject to tax at grant. Although the clarification issued covered a specific long-term incentive plan, it confirms that the authorities are aware of this issue and provides a useful precedent.

 

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