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On 16 June 2017 the RF Supreme Court rendered a ruling in case No. А42-7562/2015.

On 11 July 2016 the Commercial Court of Moscow rendered a decision in case No. А40-442/15-39-2 under the claim of Credit Europe Bank CJSC (the "Bank").

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

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.

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.

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 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)...

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

On 31 July 2020, the President signed the federal law No 265-FZ ‘On Amendments to Part Two of the Tax Code of the Russian Federation'

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...

Tax risks in such cases will be associated with the potential reclassification of the existing relationship with freelancers as employment.

There's a risk of non-compliance in Russia when special purpose vehicles (SPVs) – also known as specialised entities – lack knowledge on the definition of charter activities.

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

Doing business without registration means regularly engaging in activities to earn income without being officially registered as a legal entity, individual entrepreneur or self-employed person.