Value Added Tax (VAT) of 18 per cent is applied on most items, with 10 per cent on many food items and children’s goods, which is excised at the border. Additional excise duties apply for tobacco, alcoholic beverages, cars and other ‘luxury’ items.

Russia has a flat 13 per cent personal income tax and a 30 per cent ‘social guarantee’ tax levied on employers. Company tax is 20 per cent on profits.

Details of tax treaties can be found on the Australian Taxation Office website