The officials of the Russian and Swiss governments have now confirmed that the Protocol to the existing double tax treaty (‘Protocol’) was signed in Washington DC last week.

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...

The major part of the new law's provisions entered into force on 1 January 2017.

Major suppliers of foreign goods often establish a subsidiary in Russia for the purposes of purchasing and importing foreign goods into the RF in order to re-sell them on the Russian market.

Federal Law No. 265-FZ of 31 July 2020 (the "Law") limits the VAT exemption for granting use rights for certain IP assets and introduces a special tax regime for companies in the IT industry.

In 2018 Russia adopted Federal Law 290-FZ on International Companies and International Funds, which introduced the possibility for foreign companies to 'redomicile'...

The intentional classification of taxpayers under the Professional Income Tax regime (self-employed individuals)...

Awaiting decision with regards to the denunciation by the Russian government of the Double Tax Treaty with the Kingdom of Netherlands- potential consequences.

At the end of 2017, a number of amendments to the Tax Code came into force which significantly increased the scope of information and documents that Russian divisions of some international companies must submit...

The provisions of Article 45 of the RF Tax Code (the Tax Code) did allow in the past for the possibility of collecting tax debts through a court not from the delinquent taxpayer itself...

Among other things, the Overview presents the RF SC Praesidium's stand on several issues deriving from tax disputes involving foreign investors.

On 1 January 2019 Federal Law 231-FZ of 29 July 2018 will come into force, enabling the tax authorities to request client-related documents from auditors which constitute 'auditing secrets'.

Failure by an eligible company to timely submit a complete set of documents confirming exemption from value added taxes ("VAT") will not cause a company to have VAT arrears, but will serve as a basis for imposing a penalty on the company for a delay in making VAT payments.

The volume of the Russian video games market in 2020 amounted to 163.4 billion rubles (equivalent to 2.1 billion USD), which is 35% more than in the previous year, ...

Like the rest of the world, Russian authorities have adopted anti-crisis measures to support companies affected by reduced business activity and forced restrictions implemented to stave off the spread of COVID-19.

On January 1, 2012, new internal funds (capital) requirements came into force, requiring the amount of internal funds (capital) to open a new bank to be 300 million rubles.

Goltsblat BLP advises of a tax dispute judgement passed by a court of appeal that is of importance to the business community.

Dentons' Tax and Customs practice congratulates its clients and friends on the end of the first stage of transfer pricing compliance for 2016 – the filing of the notification of controlled transactions...

The Plenum of the Supreme Court of the Russian Federation (Supreme Court) passed Resolution No. 49 of 26 November 2019 entitled On Certain Issues Arising in the Judicial Practice in connection...