CMS Russia is pleased to invite you and your colleagues to our breakfast briefing on the following topic:

Personal Income Tax Filing for Expatriates: Declaration Campaign 2011

Speakers: André Loup | Avocat - Senior associate, CMS Russia
Yulia Smourova | Associate, CMS Russia

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Tuesday, 15 March 2011, 9.00 to 10.30 a.m.
CMS office, 11 Gogolevsky Boulevard, 6th floor, 119019 Moscow, Russia

8.30 – Registration
9.00-10.30 – Presentations
10.30 – Q&A

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Russian tax residents are required to file their 2010 tax returns by 30 April under the following circumstances:

— on Russian income that has not been submitted to personal income tax at the source; and/or
— on foreign income that is taxable in Russia.

In particular, this year these rules concern:

— expatriates who have settled in Russia during 2010, but received income prior to their arrival; and
— both expatriates and Russian citizens who are employed in Russia and received income in 2010
from abroad.

Please note that employees who work in Russia and whose salaries are earned only from Russian sources are not required to file a 2010 Russian tax return. If there is any foreign-earned revenue, Russia's tax laws must be combined with those set forth in the applicable double tax treaty.

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Participation in the event is free of charge.
The presentations will be held in English.

— Registration: I would like to attend.

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Our law firm would of course also be happy to assist and/or represent you in the filing of your company's expatriates' tax returns.

Should you be interested, please do not hesitate to contact Andre Loup or Yulia Smourova or your regular advisor at CMS Russia.

We look forward to meeting you!

Your CMS Russia Team