How will freelancers working abroad pay taxes?
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The Ministry of Finance proposed to clarify the conditions under which the income from the activities of Russians from abroad is subject to taxation in Russia. This is one of the measures in the package of amendments to the Tax Code, submitted by the government to the State Duma. Changes are proposed to be made to Art. 208 of the Tax Code (income from sources in the Russian Federation and income from sources outside of it).
According to the bill, if Russian domains, network addresses or servers are used in the performance of work, then income from such activities will be subject to income tax in Russia (counted from the source of the Russian Federation) if at least one of three conditions is met. If the individual was a tax resident of Russia (i.e. the performer was in the country for more than half a year), or if the income was received on an account in a Russian bank, or the source of payment (customer) is a Russian organization or individual entrepreneur.
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