Published Date: 04.06.2026
Changes in the Calculation of Profit Tax: New Trends and What Awaits Russian Participants of International Groups of Companies (MGC) from 2026
Annotation
The article examines the draft law on the introduction in Russia, effective January 1, 2026, of a minimum corporate income tax serving as a national analogue of the international Pillar 2 mechanism. A 15% tax is provided for members of international groups of companies (IGCs) with certain reservations, as well as the fundamental GloBe Rules model rules. The key conditions for implementing the proposed minimum tax, which differs from the global initiative, are analyzed using the example of MC PJSC Yandex prior to its restructuring in 2024. A conclusion is drawn regarding the fiscal orientation of the Russian analogue of Pillar 2.
| Type | Article |
| Information | Taxes (Journal) № 02/2026 |
| Pages | 41-45 |
| DOI | 10.18572/1999-4796-2026-2-41-45 |
Library
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