Information Concerning Legislative Acts Governing Capital Import/Export Aspects Which May Affect Dividend, Interest and Other Payments to Nonresidents

8.6. Information Concerning Legislative Acts Governing Capital Import/Export Aspects Which May Affect Dividend, Interest and Other Payments to Nonresidents

• 
  Tax Code of the Russian Federation.
  
• 
  Federal Law of the Russian Federation No. 208-FZ of December 26, 1995, “On Joint-Stock Companies.”
  
• 
  Federal Law of the Russian Federation No. 173-FZ of December 10, 2003, “On Currency Regulation and Currency Control.”
  
• 
  Federal Law of the Russian Federation No. 39-FZ of April 22, 1996, “On the Securities Market.”
  
• 
  Federal Law of the Russian Federation No. 86-FZ of July 10, 2002, “On the Central Bank of the Russian Federation (Bank of Russia).”
  
• 
  Federal Law of the Russian Federation No. 115-FZ of August 7, 2001, “On Anti-Money Laundering and Combating the Financing of Terrorism.”
  
• 
  Federal Law of the Russian Federation No. 160-FZ of July 9, 1999, “On Foreign Investment in the Russian Federation.”
  
• 
  Federal Law of the Russian Federation No. 39-FZ of February 25, 1999, “On Investing Activities in the Russian Federation in the Form of Foreign Capital Investments.”
  
• 
  Federal Law of the Russian Federation No. 57-FZ of April 29, 2008, “On the Procedure for Facilitating Foreign Investment in Legal Entities Having Strategic Importance for National Defense and State Security.”
  
• 
  Federal Law of the Russian Federation No. 46-FZ of March 5, 1999, “On the Protection of Rights and Legitimate Interests of Investors in the Securities Market.”
  
• 
  Decree of the President of the Russian Federation No. 1184 of June 10, 1994, “On the Improvement of Operation of the Banking System of the Russian Federation.”
  
• 
  Decree of the President of the Russian Federation No. 1924 of November 17, 1993, “On Activities of Foreign Banks and Joint Banks with Nonresident Participation in the Russian Federation.”
  
• 
  Regulation of the Central Bank of the Russian Federation No. 269-P of May 4, 2005, “On Bank Accounts Opened by the Bank of Russia for Nonresidents in the Currency of the Russian Federation and on Transactions Conducted Through Such Accounts.”
  
• 
  International conventions of the Russian Federation on double taxation avoidance.
  
• 
  Instruction of the Bank of Russia No. 138-I of June 4, 2012, “On the Procedure for the Submission by Residents and Nonresidents of Documents and Information to Authorized Banks in Relation to Currency Operations, on the Procedure for Issuing Transaction Certificates, and on the Procedure for Accounting for and Supervising Currency Operations by Authorized Banks.”