The new amendments to the Russian Tax Code regarding de-offshorisation will enter into force on 1 January 2015.

The new law on the taxation of controlled foreign companies and other anti-offshore measures has received Presidential Assent on 24 November 2014.

The COVID-19 pandemic and the measures taken to combat it will have a significant impact on both the global and Russian economies...

Following the tradition, the September issue covers some of the hottest topics of Russian law and its practical application.

Dentons' Russia Tax practice would like to remind that, starting from 1 January 2017, the procedure for confirming entitlement to tax benefits under relevant double tax treaties when paying income to foreign companies from the Russian Federation has changed.

The primary law governing foreign and Russian investors establishing business in Thailand is the Thai Foreign Business Act B.E. 2542 (FBA).

Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.

Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.

The last couple of years have seen a period of uncertainty around the use of trusts for Russian tax residents following the introduction of Russian 'controlled foreign corporation' ('CFC') rules in 2015.

Shareholders’ agreements are a tool for the contractual regulation of relations between shareholders/participants of companies and are widely used in jurisdictions of the Anglo-Saxon legal system.

2021 год принесет много нового в налоговую жизнь России и о многих положениях, которые k

GRATA International Legal Series (GILS) - это уникальный правовой бизнес-гайд, где собраны главные правовые инсайты и

UK Budget 2012 – key points of interest for private clients from Russia and CIS

Tax issues are major aspects of complex investment transactions involving the acquisition of an active business to expand one's own business, portfolio investments intended to grow shareholder value...

On 14 March 2022, a law came into force reviving the SPIC 1.0 mechanism for new investment projects, and allowing extending the terms of contracts already concluded due to foreign sanctions.

Foreign legal entities whose personal law provides for equity interest are deemed controlled foreign corporations of Russian tax residents provided at least one of the following conditions is met...

On January 01, 2009, the provisions which has long been introduced into the Tax Code will enter into force prescribing the mandatory extrajudicial procedure for appealing against decisions of tax authorities.

The draft of a new double tax treaty between Russia and Japan has been published on the Russian Government's official website.