Intelligence

The 13 July 2026 amendments approved by Law No. 445-VIIQD to the Tax Code expand the definition and permitted use of the VAT deposit account by allowing non-state-sector taxpayers operating outside the oil and gas industry to transfer funds from their VAT deposit accounts to the State Social Protection Fund.  This special mechanism will apply from 1 January 2027 for a period of four years and may be used only in accordance with procedures and conditions to be established by the Cabinet of Ministers.  Prior to the amendment, transfers from VAT deposit accounts to the Fund were not permitted

When an arbitration award debtor allegedly restructures assets through foreign corporate entities to avoid payment, can English courts assert jurisdiction over those transfers?

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Электронные услуги, как правило, включают работы и услуги, предоставляемые через интернет-информационный ресурс...

Electronic services generally include works and services supplied through an Internet information resource. The Rules "On Electronic Tax Registration, Re-registration and Deregistration...

The Milli Maclis adopted the Law, On Financial Leasing, on 26 May 2026, and it was subsequently promulgated by Presidential Decree on 25 June 2026.