Taxpayer’s Jurisdiction: Apostille Certification

07.11.2013, Valentin N. Moiseev
Taxpayer’s Jurisdiction: Apostille Certification
In his article Valentin Moiseev, AGP attorney, dwells on resolution of some disputes relating to the application of Double Taxation Agreements and the provisions of the 1961 Hague Convention relating to apostille procedure. The authors discusses the Russian legislation requirements with regard to apostille certification of foreign documents and possible defense of taxpayer in the event of a dispute over the apoctille procedure.