The Customs Code of the Eurasian Economic Union enacted on 1 January 2018 for the first time has established the import procedure for disassembled and incomplete machinery and equipment...

Starting on 30 November 2016, the law has provided the opportunity for third parties to pay taxes and levies on behalf of taxpayers (Article 45(1) of the RF Tax Code).

The new law on the taxation of controlled foreign companies (the 'CFC' law) and other anti-offshore measures effective as of 1 January 2015 have raised a number of questions for clients and advisers.

Russia has recently introduced significant changes to its tax code, intended to restrict the use of offshore corporate and trust structures controlled by Russian taxpayers...

Russia has an extensive network of double taxation avoidance agreements (DTTs) signed with over 80 countries. Key agreements are in force with Cyprus...

This client briefing discusses the principal tax aspects of the recent amendments to the tax legislation and certain other legislative acts (the "New Law") that were signed into law on 25 November 2009 will become effective on 1 January 2010 (save for certain provisions for which a different implementation procedure is envisaged).

On 3 July 2016 the President of the Russian Federation signed Federal Law No. 244-FZ on Amendments to Parts One and Two of the Tax Code of the Russian Federation...

On 3 July 2016 the President of the Russian Federation signed Federal Law No. 244-FZ on Amendments to Parts One and Two of the Tax Code of the Russian Federation (the "Law"), which enters into force on 1 January 2017.

On 13 October 2016 the Commercial Court of Kemerovo Region delivered a judgement in case No. А27-20527/2015 (the "Decision")...

A company's tax risks and assets are generally evaluated in two situations...

It is important to note that a foreign company could not be treated as Russian tax resident.

Since 2019, the Government of the Russian Federation has been implementing mandatory labeling requirements for various categories of goods.

This special issue of our newsletter outlines two recent cases in the Russian courts which potentially affect clients doing business in Russia and which highlight the importance of thorough planning and careful, detailed practical implementation of tax-effective structures, so as to avoid unforeseen and unwelcome consequences.

The Russian Ministry of Finance has published an updated version of the draft controlled foreign company rules on the 2nd of September.

What we can do to help you, your business and your family

According to definition set out in Article 174.2(1) of the Tax Code of the Russian Federation, electronic services for tax purposes are services provided via information and telecommunication network (including Internet) using information technologies.

Representatives offices are dependent on their parent company and are not allowed to generate their own profits or enter directly into contracts.

he Russian government has increased efforts to combat tax base erosion by discouraging the use of offshore jurisdictions to mitigate tax liability.

It also gives various instructions as to the methods by which tax authorities should check compliance by taxpayers with the provisions of Article 54.1.

Individuals and companies classified as Russian tax residents are facing the tight reporting deadline of 15 June 2015 to comply with the first enforcement of the country's new Deoffshorisation Law...