ArticleCassation Instance Supports Tax Authorities In Oriflame CaseOn June 11, 2015, Moscow District Arbitration Court handed down its ruling in the controversial Oriflame case.RussiaTaxDentons
ArticleChanges To Thin Capitalisation Rules For Profit Taxation PurposesCompanies may borrow necessary monetary funds – in particular, in the form of credits and loans, commodities and commercial credits.RussiaTaxGorodissky & Partners
ArticleControlled Foreign Companies ("CFC") Legislation Voted By The State DumaThe Draft Law on Deoffshorization was initially made available for public discussion on the 18th of March 2014 and the floodgates had opened. RussiaTaxEurofast
ArticleDevelopment Of Court Practice Of Determining The Starting Date For Payment Of Property Tax On A Fixed Asset That Is Ready For OperationOn 28 April 2017 the Commercial Court of St. Petersburg and Leningrad Region rendered a decision in case No. А56-87465/2016 (the "Decision") under the claim of Penobeton-Pikalevo LLC.RussiaTaxDentons
ArticleDevelopment Of Court Practice On Thin Capitalization CasesOn 24 January 2017 the Commercial Court of Arkhangelsk Oblast delivered a judgement in case No. А05-9115/2016 (the "Judgement") under the claim of Severnoye Siyaniye...RussiaTaxDentons
ArticleNew Tax Relief For IT IndustryOn 23 June 2020 President Vladimir Putin announced the next set of measures to amend tax legislation to help the Russian economy overcome the crisis caused by the COVID-19 pandemic. RussiaTaxGorodissky & Partners
ArticlePrice Increases Expected Following VAT ChangesAs of l January 2019, the basic value added tax (VAT) rate has increased from 18% to 20%. RussiaTaxGorodissky & Partners
ArticleRecent Developments Of Court Practice Concerning The Documentary Support For Deductibility Of Expenses Attributable To A Permanent Establishment Of A Foreign Company In The Russian FederationOn 21 December 2016 the Commercial Court of Moscow delivered the Decision in case No. А40-121559/16-20-1035.RussiaTaxDentons
ArticleTax And Other Concessions In The Republic Of Crimea And The Federal City Of SevastopolThe Republic of Crimea and the federal city of Sevastopol became constituent entities of the Russian Federation on 18 March 2014 under the Treaty between the Russian Federation and the Republic of Crimea.RussiaTaxGRATA International
ArticleRussia Denounced Agreement For Avoidance Of Double Taxation With CyprusThe Ministry of Finance announced the start of the denunciation procedure today. Implementing the instruction of the President of the Russian Federation on the adjustment of agreements to...WorldwideFinance and BankingGRATA International
ArticleDentons' Tax Practice Recognized As Best In Russia By Chambers EuropeDentons' Tax practice has been ranked Band 1 in Tax in Russia by Chambers Europe 2019, once again joining the leaders in this annual international ranking. RussiaTaxDentons
ArticleHow To Reduce The Risk Of Criminal Liability For Tax EvasionBusiness people often believe that the only consequence of a tax offence will be the claim for the outstanding (non-paid) taxes and administrative penalties.RussiaTaxEMPP – Russian Law Firm
ArticleFunds Received Free Of Charge: A New Tax Risk?The method of transferring of funds free of charge, used by many foreign investors to finance their Russian subsidiaries, is again threatened by adverse tax consequences. RussiaAccounting and AuditSalans LLP
ArticleDebt Forgiveness Exemption CancelledGoltsblat BLP advises that the President has signed Federal Law No. 286-FZ of 30 September 2017 modifying Article 251 of the Russian Tax Code, among other legal rules.RussiaTaxGoltsblat BLP LLP
ArticleDevelopment Of Court Practice Regarding Regional Tax Incentive Application Regarding Real Estate Fixed Assets In Moscow RegionOn 5 February 2018, the Arbitration Court of Moscow Region delivered its decision (hereinafter, the "Decision") on ZKK VODOKANAL (the "Company") (case No. А41-50945/17).RussiaTaxDentons
ArticleFTS Publishes Information On Taxpayer Obligations And Financial ReportingThe Federal Tax Service (FTS) recently began publishing information concerning the various obligations of Russian taxpayers (ie, legal entities) and their financial reporting on its website.RussiaTaxGorodissky & Partners
ArticleNew Rules For Taxation Of Income Of Remote EmployeesThe globalisation of the economy and the rapid development of Internet technologies has led to new opportunities in the field of employment for many professionals...RussiaTaxGorodissky & Partners
ArticleTax Abuse Law Under this new provision, if there are no documents confirming proper performance, expense or VAT deductions may be denied.RussiaTaxGoltsblat BLP LLP
ArticleTax And Law-Enforcement Agencies To Co-Operate More Over Tax ControlGoltsblat BLP advises that the Russian Ministry of Justice has registered Order No. 317/ММВ-7-2/481@ of the Ministry of the Interior and the Federal Tax Service dated 29 May 2017, ...RussiaTaxGoltsblat BLP LLP
ArticleTaxing Transfers Of Trademark Rights As Contributions To Charter CapitalHowever, the rights to trademarks are not included in this preferential list. RussiaTaxGorodissky & Partners