The contract with the Russian company on non-territory. We conclude an agreement with foreign partners

When a firm plans to cooperate with several foreign partners in different areas, it is necessary to determine the specifics of working with foreign contractors and the tax consequences for both parties.

Consider this topic for example:

CJSC Holding-R plans cooperation with several foreign partners in the following areas:

- marketing research by the Dutch company Research-N, which has a permanent representative office in Russia;

- purchase of the right to use the video image created by the German company “Info-G”;

- lease of a building located in Russia and owned by the Build-C construction company in Cyprus.

We plan document circulation in advance

The first thing you need to pay attention to is to establish proper document flow in the company. In many organizations in the process of negotiating contracts with "foreigners" is not involved the main financier of the company (financial director or chief accountant). As a result, the contract forgets to provide for the obligation of the foreigner to pay taxes, to submit the documents required by the Russian side as a tax agent. Yes, and the contract itself enters the accounting department, when everything is done and it is too late to correct anything - it remains only to overpay taxes at your own expense, or, even worse, to pay fines. Therefore, I repeat, the first thing that can be advised to Holding-R is to organize the movement of documents in such a way that accounting and taxation specialists necessarily participate in agreeing the terms of contracts before signing them.

Legislative Edge

Regulatory documents that employees of Holding-R should follow are, first of all, the Tax Code (not only the 2nd, but also its 1st part); Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control”; Instruction of the Central Bank of the Russian Federation of June 15, 2004 No. 117-I and, finally, the Annual Letter of the Federal Tax Service “On the Direction of the List of Existing Bilateral Agreements Russian Federation   on avoidance of double taxation "(the last - on January 15, 2009 No. BE-22-2 / [email protected]).

Article 7 of Part 1 of the Tax Code reads: if an international treaty of the Russian Federation, containing provisions relating to taxation and fees, establishes other rules and regulations than those provided for by the Code and the regulatory legal acts on taxes and (or) adopted in accordance with it then the rules and regulations of international treaties of the Russian Federation. According to the latest list of such treaties, Russia has 74. The title of these documents already speaks about which taxes this Agreement has been concluded with. First of all, these are taxes on income (on capital), sometimes taxes on property.

And not a word about other taxes, including VAT. The international agreement on VAT currently has one thing: the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus of September 15, 2004 "On the principles of collecting indirect taxes on the export and import of goods, the performance of work, and the provision of services."

Accordingly, when taxing VAT, we are guided by the norms of the Tax Code only. When taxing profits - first norms of the Tax Code. But if there is an international Agreement and the indication of Article 312 of the Tax Code of the Russian Federation is observed (namely, if there is confirmation that the “foreigner” has a permanent seat in the given state), then the international Agreement is applied. The confirmation must be certified by the competent authority of the relevant foreign state before the date of income payment, in respect of which a preferential tax treatment is provided for by an international treaty of the Russian Federation (Art. 306–310 of the RF Tax Code).

When “foreigners pay themselves

At the stage of preparing the contract with the Dutch, German and Cypriot partner of the Holding-R company, first of all it is necessary to find out if they have permanent representative offices in Russia for tax purposes. The definition of this term is given in article 306 of the Tax Code of the Russian Federation, as well as in all international agreements. According to the terms, the PP in Russia is owned by the Dutch company Research-N. The income received by a “foreigner” for the provision of marketing services will be related to the activities of his permanent establishment. Thus, from the Dutch counterparty of the Holding-R company it is necessary to obtain a notarized copy of the certificate of registration of the “foreigner” income recipient with the tax authorities of the Russian Federation. It is necessary to issue a copy no earlier than in the previous tax period (subclause 1 clause 2 of article 310 of the RF Tax Code), and also mention this fact in the contract, for example, in this way:

Research-N, duly registered with the tax authorities of the Russian Federation, is independently responsible for filing tax returns and calculations and paying corporate income tax, VAT and other taxes, as well as related penalties and fines in respect of work (services), performed under this contract. Since Research-N will provide services through its branch registered with the tax authorities of the Russian Federation, which is solely responsible for providing tax returns, calculations and paying taxes, Holding-R should not withhold any taxes, including tax profit of organizations and VAT paying the Research-N bills.

This is where the participation of Holding-R in the payment of taxes as a tax agent under a contract with a Dutch company ends.

We leave in agents

If the permanent establishment is absent, as in the case of the German and Cyprus counterparties, and the income of “foreigners” from sources in the Russian Federation (that is, from Holding-R) falls into the list of article 309 of the RF Tax Code, the company becomes a tax agent for the tax profit and VAT.

When there is no PP, and the income of the foreign partner is subject to taxation, it is necessary to find out whether there is an international agreement with the country concerned. As is known, agreements with Germany and Cyprus were signed in 1996 and 1998. On the basis of this, Holding-R will have to prescribe in the contracts the obligation of the German and Cypriot companies to provide proof that they have a permanent location in their states.

This confirmation must be issued by a competent authority of a foreign state. Upon receipt of this document, prior to the payment of income, Holding-R, as a tax agent, will tax the income of “foreigners” at the rates established in the Agreements, which are slightly lower than those in the Tax Code.

In the contract, you can write, for example, like this:

“In order to avoid double taxation, Research-N must, within 10 calendar days from the date of signing this agreement, submit to Holding-R a confirmation of its domicile in the Netherlands, issued by the competent authority.”

What is the confirmation?

The tax code does not establish a mandatory form of documents confirming the permanent residence of a foreign partner in a foreign country. Most often, such documents are a certificate drawn up in the form established by the domestic legislation of a foreign state, or a certificate written in an arbitrary form. The stamp (stamp) of the competent authority (or authorized by it) of the foreign state authority is stamped on it and the signature of the authorized official   this body. Usually it is the Ministry of Finance of the state.

The document issued must contain a specific period in respect of which the company's permanent residence is confirmed (for example, a calendar year). This period must correspond to that for which the income paid to the foreign organization is due. The tax agent is provided with one confirmation of the domicile of the foreign organization for each calendar year of income payment. In addition, this document must be apostilled. The date of submission of the Confirmation is the date indicated in it when issued by the authorized bodies (Letter No. 03-08-05 of the Ministry of Finance of the Russian Federation dated July 21, 2009).

Tax base: options are possible

It is important for Holding-R to immediately state that its income from business activities with Info-G and Build-C will be taxed in accordance with the legislation of the Russian Federation and the Agreements on avoidance of double taxation.

When determining the contract price, it is necessary to fix that taxes are included in the contract price and will be withheld by the tax agent (if such a duty exists), and the amount under the contract will be transferred to “foreigners” minus the tax.

It is not always possible in practice to include such a condition in the contract. More often there is a wording that the contract price is established without taxes and is subject to transfer to a foreigner in full without withholding taxes, and the Russian party bears the duty to pay tax in the Russian Federation at its own expense. This is the worst option, as the company will have to pay other people's taxes at their own expense. Usually this is a considerable amount.

Russia - Germany

The Russian counterparty is confronted with the position of a tax agent in the case of the acquisition of services, works, or anything equivalent to them for the purpose of calculating taxes (Article 148 of the Tax Code of the Russian Federation). By default, the place of sale is the territory of the Russian Federation if the activity of the organization performing the work (providing the service) occurs in the territory of the Russian Federation. Thus, the place of sale is determined "by the seller." But there are a number of exceptions, when the place of realization of the work (service) is determined “by buyer”. They are listed in subparagraph 4 of paragraph 1 of Article 148 of the Tax Code of the Russian Federation: the provision of such services is subject to VAT if the buyer is located in Russia. These include, in particular, the granting of the right to use the video image. In this case, the German company “Info-G” will receive income in the form of royalties, royalties and royalties, or income from copyright and licenses. In accordance with the Agreement with Germany (as well as with Cyprus, the United Kingdom, and the United States), these amounts in Russia will not be subject to income tax.

As for VAT, the content of subsection 4 of clause 1 of Article 148 of the Tax Code of the Russian Federation implies that Holding-R becomes a tax agent for value added tax.

Russia - Cyprus

Income from real estate, including from the provision of a building by a Cyprus company, is subject to income tax in Russia. In other words, at the conclusion of this transaction, “Holding-R” becomes a tax agent for income tax and VAT, since the rental services for property located in the Russian Federation are referred to in subparagraph 1 of paragraph 1 of article 148 of the Tax Code of the Russian Federation.

In the contract with the Cyprus counterparty, in determining the price and settlement procedure, it is necessary to provide for both withholding of income tax and withholding of VAT.

Tax agents to note

Recall that the tax base for VAT is determined by the tax agent for each transaction as the amount of income including VAT (Section 1 of Article 161 of the Tax Code of the Russian Federation). Payment of VAT is made simultaneously with the transfer of funds to a foreign organization (paragraph 2 of paragraph 4 of article 174 of the Tax Code of the Russian Federation).

The amount of value added tax paid by a tax agent to the budget is deductible from the total amount of VAT (clause 3, article 171 of the RF Tax Code) subject to the usual conditions (clause 1 of article 172 of the RF Tax Code). In addition, a mandatory condition for a tax agent is to have payment documents that confirm that VAT has been transferred to the budget. Moreover, the Russian company has the right to receive a deduction even in the case of paying VAT at its own expense. The Ministry of Finance also makes such a conclusion in its letters dated August 1, 2006 No. 03-08-05, dated August 24, 2007 No. 03-08-05 / 2, dated October 7, 2008 No. 03-03-06 / 1 / 560.

Unlike VAT, which can be reimbursed regardless of whose funds it was transferred to the budget, it is becoming more and more difficult with income tax. If in the contract with a foreigner, Holding-R does not provide for withholding the income tax and pays it to the budget at its own expense, the company will no longer be able to take this amount as an income tax expense when calculating its own taxable income.

As for the tax on income received by a foreign organization from sources in the Russian Federation, it is calculated and withheld by the tax agent at each payment of income in the currency of payment (clause 1 of Article 310 of the Tax Code of the Russian Federation).

Thus, according to the results of the reporting (tax) period, the newly created tax agent “Holding-R” provides the information on the amounts paid to foreigners and withheld taxes for the past reporting (tax) period to the tax authority at the place of their reporting finding

The form of calculation for today is established by order of the Ministry of Taxes and Duties of the Russian Federation of April 14, 2004 No. SAE-3-23 [email protected]   “On approval of the form of tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld”.

At the same time, tax calculation is made separately for each reporting period in which income was paid to foreign organizations, and not by accrual from the beginning of the year (letter of the UFNS of Russia in Moscow of June 27, 2008 No. 20-12 / 060969).

Summing up

So, let's summarize, what are the main points of Holding-R to be learned before starting work with foreign partners:

1. If the foreign counterparty has a representative office that receives income from a resident of the Russian Federation, the latter does not participate in the retention of taxes of the foreigner.

2. If there is no representative office and the income is designated in article 309 of the Tax Code of the Russian Federation, the Russian organization becomes a tax agent for income tax.

3. If, in cooperation with a “foreigner”, the place of sale of goods (and more often works or services) is the Russian Federation, the Russian company becomes a tax agent for VAT (Article 146–148 of the Tax Code of the Russian Federation).

4. If the “foreigner” has not submitted a tax residency confirmation in his state, then all his income is taxed according to the Tax Code.

5. If the “foreigner” has submitted a Confirmation and there is an international Agreement for the avoidance of double taxation, then the payment of income tax is made in accordance with the Agreement (up to exemption from taxation).

6. As an agent, a Russian company must withhold tax (at the time it pays revenues) and transfer funds to the budget, and also file a special tax calculation for income tax for the reporting (tax period).

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Lawyer Answers (6)

received
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Lawyer, Moscow

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Good afternoon, Yuri.

I think it will be better for you to work here as an entrepreneur - in this case you will have a tax of not 13%, but 6%.

Plus, you need to understand that if you regularly engage in such activities, then in any case you should act as an IE, since this is an entrepreneurial activity.

To do this, you need to know the laws of China, there may well be nuances, maybe you have a reason to give the contract for verification to Chinese lawyers, so that they will tell you everything in detail about the risks of the contract.

With respect,


Vasiliev Dmitry.

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Client Clarification

And why is it actually impossible to work in this case as a physicist and receive wages from a foreign company, independently transferring a personal income tax of 13% to the budget?

That 6% is better than 13 so clear.

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Lawyer, Tomsk

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• 8.5 rating

Hello.

how is SP (USN 6%) in terms of currency operations, reporting (exchange controls, declarations)?

As an entrepreneur, in any case, you need to document the incoming income, while the law does not require physicists to attach documents to the declaration that confirm the source of income. You can simply write the amount. Of course, the tax inspector may then ask to show documents in support of income - if you have a systematic income, you can see business activity without registration with appropriate additional taxation in the general taxation system (if you don’t have an IP yet) or in the USN if you already have an IP and the inspector deems that you have hidden incomes and have not paid the tax as an entrepreneur).

Given that the money will come from abroad, the physicist may have problems with the bank - with an amount of over 600,000 rubles, and in some cases even up to this limit, the bank transmits information to Financial Monitoring to check the sources and grounds for receiving the money in the fight against terrorism and money laundering, in addition, if you use a personal account of a citizen for business income - this is a violation of the terms and conditions of the account service agreement and the bank may block such an account.

In view of the above, I think you should act through the IP. Just check on taxes on the side of China - for example, such services may be taxed akin to our VAT on the side of the customer’s country, i.e. you "will miss" some amount.

Also in the contract there is a wording that the Agreement is regulated and interpreted in accordance with the laws of China without applying its conflict of laws rules, arbitration will be held in China and in Chinese. Are there any significant risks for me to work under such conditions, especially as an entrepreneur?

If you are not paid, you will go to court in China according to their legislation, and then through their bodies try to execute the court decision. Think how ready you are for this.

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Client Clarification

Thank you for the detailed answer, but the counter question is the same as for the previous lawyer

Why is it really impossible to work in this case as a physicist and receive wages from a foreign company, independently transferring the personal income tax of 13% to the budget?

This is an entrepreneurial activity and can not be considered normal labor?

It seems the law does not prohibit working for foreigners?))

Or to work as a physicist, you must close the PI?

In both cases, you need a contract, and it seems you can also get into Finmonitoring in both?

The main question is that the company insists on working with me as a physicist.

received
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Lawyer, Moscow

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And why is it actually impossible to work in this case as a physicist and receive wages from a foreign company, independently transferring a personal income tax of 13% to the budget? That 6% is better than 13 so clear. Or to work as a physicist, you must close the PI?

If you only have this single contract and everything, then you can work as a physical. a person (although I don’t see any special advantages in this), but if you still have other similar contracts, then it’s just an entrepreneurial activity and if there’s a risk that if you work as a physical. person, you will be attracted to you will make claims in connection with illegal business activities.

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Client Clarification

Those. Are these job issues for multiple employment contracts?

Still more concerned about the issue in terms of responsibility to a foreign company or country in the case of a physicist or individual entrepreneur.

received
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Lawyer, Moscow

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Those. Are these job issues for multiple employment contracts? Still more concerned about the issue in terms of responsibility to a foreign company or country in the case of a physicist or individual entrepreneur.

Responsibility under Russian law is no different here - everything is the same.

The question is not part-time, but that you will have no labor relations, if there are a lot of them, and this will be business activity in its purest form.




“Civil Code of the Russian Federation (Part One)” of 11/30/1994 N 51-FZ (as amended on 03/28/2017, as amended of 06/22/2017) of the Civil Code of the Russian Federation Article 2. Relations regulated by civil legislation

Civil law regulates relations between persons engaged in entrepreneurial activities, or with their participation, on the basis that an entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically receiving profit from using property, selling goods, performing work or providing services by persons registered in this capacity in the manner prescribed by law.

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received
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Lawyer, Moscow

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Like the law does not prohibit working for foreigners?)) Or to work as a physicist, you must close the PI? In both cases, you need a contract, and it seems you can also get into Finmonitoring in both? The main question is that the company insists on working with me as a physicist.

If the firm insists and is not ready to consider other options, then this is strange, but for you it is not critical in general, depends on how many such counterparties you have. Although, on the other hand, the penalty for illegal business activities is minimal.

Today, many Russian firms enter into contracts with foreign companies. Usually such transactions are made with careful legal support. After all, the conclusion of a foreign trade contract is a very important and responsible matter. Mistakes made at this stage can turn into serious problems in the future. It is useful for financial directors to be aware of common mistakes that arise when drafting such contracts, since such mistakes entail serious financial consequences.

When entering into an agreement with a foreign company, first of all, you should check the status of the partner where he is registered, what his financial position and commercial reputation are. It is especially important to find out whether the representative of the foreign company with which you have to sign a contract is authorized to sign such a document.

Make sure that he has a power of attorney from the company to commit such actions (even if you personally know this representative). The power of attorney (or a notarized copy) must be kept together with the contract. Remember that a transaction concluded on behalf of a foreign company by an unauthorized person may be invalidated.

THE AGREEMENT SHOULD BE THE SAME FOR ALL
  If one of the parties to a foreign trade transaction is a Russian legal entity, the transaction in accordance with Art. 1209 of the Civil Code of the Russian Federation should be made out only in writing. Russian legislation allows instead of drawing up a single contract on paper to enter into a contract by exchanging various documents. For example, a contract is considered to be concluded if an offer to conclude a contract (offer) has been agreed to conclude this contract (acceptance) by mail (including electronic), telegraph, teletype, and also by fax (clause 2 of Article 434 of the Civil Code of the Russian Federation ).

Often businessmen prefer to use fax and e-mail when drawing up additional agreements and appendices to contracts. However, in this case there is a risk of non-identity documents of the sender and recipient. In courts, such cases are lost. Therefore, it is better to either completely abandon the use of fax and e-mail when concluding contracts (as well as when making changes to contracts), or to duplicate the terms of the offer and acceptance with a corresponding letter drawn up on paper.

In the preamble to the contract it is necessary to clearly indicate the date and place of his conclusion. The date of conclusion of the contract indicates the moment at which the parties enter into contractual relations, that is, when they have rights and obligations under this contract (unless another special term for entry into force of the contract is specified). The place of conclusion of the contract is also of fundamental importance in many cases, for example, when determining the price and interpreting the terms of the contract.

If the price was not expressly provided for in the contract, it is determined on the basis of the price, which under similar conditions is usually charged for similar goods, works and services at the place of conclusion of the contract.

If the contract is drawn up in two languages ​​and you certify the correctness of the translation with a notary, the notary indicates the correctness of the translation only if he himself speaks the relevant languages ​​(Article 81 of the Fundamentals of Notary Law of 11.02.93 of LM462-1 (as amended on 01.07.2005 .)). In all other cases, the notary certifies only the authenticity of the translator's signature. In case of disagreements related to the inaccuracies of the translation of the contract, it is almost impossible to recover any amounts from the translator.

IDENTIFY WITH TERM TALKS
  International trade agreements often use international trade terms for the interpretation of trade terms “International Commercial Terms”. If such rules apply to your contract, this should be specifically mentioned, since the rules are advisory in nature and will not be applied "by default". They are designed to counterparties from different countriesconcluding a contract of sale, equally understood the basic rights and obligations of the parties on the transportation, packaging, insurance, customs clearance of goods, as well as on the distribution of risks of accidental loss of and damage to goods.

The absence of references to such documents may significantly affect the terms of the contract. Thus, according to INCOTERMS 2000, the FOB (“on board”) delivery condition is interpreted differently than, for example, in the United States Trade Code. In the first case, the seller’s duties are considered fulfilled when the cargo is delivered on board the ship at the port of shipment, in the second case, when the cargo is delivered to the port without transferring it to the carrier, that is, without direct delivery on board the ship.

INCOTERMS AND TAX TRAPS
When concluding a foreign trade contract, the Russian participant in foreign economic activity should take into account that the choice of the terms of delivery may also affect his tax obligations.

It is important to bear in mind that INCOTERMS, like the Vienna Convention, does not determine the procedure for transferring the right of ownership from the seller to the buyer. If the moment of transfer of ownership in the contract is not specifically set, then each party, as a rule, determines it according to the norms of its national legislation based on the terms of the contract.

Uncertainty about the transfer of ownership can lead to controversial situations between the Russian exporter and the tax authorities. Often, the tax authorities determine the moment of transfer of ownership based on the conditions of supply, on the basis of which the exporters are denied reimbursement of VAT. In such cases, enterprises have to prove their case in court.

Another tax "trap" can wait for the Russian participants of foreign economic activity - importers. If the parties have chosen the DDP delivery condition (from the English Delivered duty paid - “delivered with payment of duty”), then the seller must pay all taxes and fees charged when importing goods to Russia, including VAT paid at customs. However, due to the fact that VAT at customs is paid by a foreign supplier, the Russian importer (buyer of goods) will not be able to present it for deduction. That is the position taken by the tax authorities and arbitration courts.

A way out of this situation may be a special clause in the contract stating that the Russian importer pays the VAT when importing goods. In this case, the importer will be able to deduct customs VAT.

HOW PRICE DEPENDS ON CURRENCY
  When setting the price of goods in the contract, the seller and the buyer pursue different interests: it is advantageous for the seller to set the price in hard currency or in a currency whose rate tends to increase, while the buyer has a profit in a weaker currency.

How to find a compromise in this situation? If at the conclusion of the export contract it is decided to indicate the price in a "weak" currency, the seller should increase it in order to compensate for the risks. If the price is set in a "strong" currency, the buyer must require the seller to reduce the value of the goods or assignment in other clauses of the contract.
In a situation when the price in the contract is specified in one currency, and it is assumed to pay for the goods in another, it is necessary to specify which exchange rate will be applied.

DON'T FORGET ABOUT QUANTITY AND QUALITY
Since different countries use different units of weight, volume, length, it is necessary to carefully check which units of measurement of the goods are specified in the contract. Otherwise, it is possible that you expect a product in the amount of 5,000 kg, and you receive in the amount of 5,000 British pounds, which is almost 2.3 times less.

If the goods are sold in packaging, and the contract provides for determining the quantity of goods per weight, specify how the goods will be weighed, with or without the weight of the package.
The possibility of natural loss of goods should be discussed separately. If this is not done, the seller is responsible for the natural loss of the product until the moment of its transfer, and after the transfer - the buyer.

The quality of the product is determined by the relevant standards or submitted samples. However, standards in force in Russia may not be known to a foreign partner, therefore it is better to refer to international standards. In addition, several types of a single product may be provided for in the same standard, therefore, reference should be made not only to the standard, but also to a specific product.

When determining the quality of goods for the samples presented in the contract, it is necessary to specify the procedure for selecting and comparing the goods delivered with the sample, as well as the period of storage of the samples.
  A clause on quality assurance should also be included in the contract if this is a matter of principle for you.

CHECK ITEM NAME
Please note that the name of a product that is familiar to you may have a different meaning in international trade or in the country from which it comes. Therefore, it is better to specify several product names - in the language of the buying country and the selling country. If the original name of the product is stored in the language of one of the partner countries, be sure to check its value in the language of another partner country.

FIX DELIVERY TERMS
If in the contract you have specified the delivery date "June - July - August", then the delivery can be made in any of the listed months, but not in each of them. To avoid undesirable consequences, indicate the specific month of the beginning of delivery and its frequency, for example, "monthly" or "evenly".

For some contracts, delivery time is an essential condition for the buyer. For example, if an early delivery may result in termination of the contract, it is necessary to specify it.
  The term "immediate delivery" is sometimes incorrectly interpreted by the Russian side. In international practice, the deadline for immediate delivery is 1-14 days.

INCLUDE CONDITIONS ABOUT DRAWERS
Please note that some issues in the laws of different countries are interpreted differently. This applies to many legal norms, but it is of fundamental importance when deciding on the issue of sanctions for violation of the terms of the contract. For example, in the Anglo-American system, no penalties are allowed. For example, the contract specifies penalties for failure to fulfill obligations. If a dispute about breach of obligations will be considered in Stockholm, the penalty is recognized, if in London it is not. Therefore, having a contractual relationship with the Anglo-American partners, the contract must specify not a “fine”, but “an agreed and predetermined loss”.

How to resolve a dispute?
Often, domestic entrepreneurs when signing contracts with foreign partners include a provision on the consideration of disputes in the Russian state arbitration court. In conditions when the counterparty, against whom the decision of the state arbitration court is made, does not have property in Russia, there is a problem of execution of the specified court decision.

If decisions rendered in Russia by way of international commercial arbitration cannot be appealed in substance to state courts and, by virtue of the New York Convention of 1958, can be executed in more than 130 countries of the world, In the absence of a relevant international treaty, as a rule, not enforceable in the territory of another state.

The way out of such a difficult situation is the resolution of the dispute arising in the ICAC (International Commercial Arbitration Court) at the RF CCI. A clear definition of the procedure for the consideration of disputes acquires particular importance precisely in the conclusion and execution of foreign economic contracts.

In order for possible disputes from foreign trade contracts to be resolved at the ICAC, it is advisable to include the following clause in the text of the contract when preparing it for signing: , violations, termination or invalidity, are subject to consideration in the International Commercial Arbitration Court at the Chamber of Commerce and Industry of the Russian Federation in accordance with its rules. "

The international treaty and the national legislation of most states provide for the duty of a state court to leave without consideration a claim for a dispute, in respect of which there is an arbitration (arbitration) agreement.