Over the past year, Parliament has adopted several laws amending the Tax Code regarding the taxation of legal entities.

From March 2024, the procedure for the VAT payment on electronic services when such services are provided by a taxpayer from one Eurasian Economic Union...

On February 16, 2017, the Presidium of the Supreme Court of the Russian Federation approved the Review of Court Practice in the Consideration of Cases Involving the Application...

In 2020 Russia launched an intensive process of revising its bilateral tax agreements with numerous jurisdictions, including Cyprus, Luxembourg, Malta and the Netherlands.

The biggest tax case in Russian history, Tax Office v Yukos, is receiving significant attention. The Yukos decision raises several important points of Russian tax law. <P>The profits made by companies related to Yukos and registered in Russian internal offshore zones were 'allocated' to Yukos.

In recent years, intragroup services provided by foreign parent companies to their Russian subsidiaries have come under the scrutiny of the tax authorities.

This is directly prescribed by article 174.2 of the RTC.

On 6 August 2020, the Russian Federal Tax Service published Letter No. SHU-4-13/12599@ "On certain issues regarding taxation of intra-group services" (the "Letter") ...

The priority of supranational customs regulation cannot serve as a basis to infringe the rights and freedoms of citizens (organizations), which are guaranteed by the Russian Constitution.

On 21of October, the Draft Law "On Amendments to Parts One and Two of the Tax Code of Russian Federation", was adopted in the second reading. second reading in the State Duma.

The age of global tax transparency is upon us. Clients have to be prepared for the fact that their international private and corporate arrangements will not remain confidential, for one reason or another. This poses the question of what to do?

The Commercial Court of the North Caucasus Region delivered a ruling in the case of Bonduelle-Kuban, in which the court upheld the judgments of the lower courts and supported the position of the tax authority...

On 17 June 2016 the Commercial Court of Moscow rendered a decision on the Gazprom Neft OJSC case, No. А40-2476/16-108-19 (the "Decision").

On March 3, 2016 the Commercial Court of Moscow rendered a decision on case No. А40-241361/15 (the "Decision") under the claim of BANK INTEZA joint stock company (the "Russian Company").

Federal Law No 376-FZ introduces significant changes to the rules governing the reporting and taxation of participation interests by Russian tax residents in controlled foreign companies.

On June 7 2017 Russia, alongside 68 other states and jurisdictions, signed the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent BEPS, which was developed to implement Action 15 of the BEPS Plan.

On February 15, 2016 the President of the Russian Federation signed Federal Law No. 32-FZ on Amendments to Parts One and Two of the Russian Federation Tax Code.

2016 was marked by a breakthrough in the practice of applying the concept of the person beneficially entitled to income (the beneficial owner concept)...

According to the Federal Law of 27 November 2017 No. 335-FZ, starting from 2019 foreign companies providing electronic services to Russian companies (i.e. B2B services) must register...