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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").

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 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.

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...

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.

On 19 February 2018 the President of Russia signed three federal laws which extended the capital amnesty campaign and timeframes for tax-exempt liquidation of foreign companies and unincorporated structures.

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...

Foreign companies setting up sales networks in Russia should be aware of the decision summarized below, which creates a potential increased tax exposure.

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.

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).

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

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

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...

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

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

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