MOBILE TELESYSTEMS PJSC | CIK:0001115837 | 3

  • Filed: 4/27/2018
  • Entity registrant name: MOBILE TELESYSTEMS PJSC (CIK: 0001115837)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1115837/000104746918003281/0001047469-18-003281-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1115837/000104746918003281/mbt-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001115837
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  • ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory

            Income taxes—Income taxes of the Group's Russia-incorporated entities have been computed in accordance with Russian legislation and are based on the taxable profit for the period. The corporate income tax rate in Russia is 20%. The withholding tax rate on dividends paid within Russia is 13%. The foreign subsidiaries of the Group are paying withholding taxes in their respective jurisdictions. Deferred tax assets and liabilities are recognized for temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases of assets and liabilities that will result in future taxable or deductible amounts. The deferred tax assets and liabilities are measured using the enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income.