The Ministry of Finance of the Russian Federation clarified the bill on the conditions for calculating the tax on the withdrawal of a foreign participant from the company

Минфин РФ внес ясность в законопроект об условиях расчета налога при выходе иностранного участника из общества

The Ministry of Finance equates the income from the part of the business sold by the foreign participant to the profit from the alienation of other property.

Thus, in the framework of double taxation agreement, there is no tax on this kind of profit.

It should be noted that earlier the Ministry stated the necessity of taxing income from the sale of the actual value of the share in the total capital received by a foreign member of the company.

Tax deductions are assigned to that part of the profit that exceeds the amount of the participant's initial contribution to the authorized capital.

There are examples when according to the court decision this part of the profits was included in dividends.

Obviously, the government departmentdid not identify such income in the framework of the DTA until the last statement, because it was not decided whether it should be related to such category of income as other income or to dividends.