The new Federal Law No. 265-FZ dated 2 August 2019 (the "Law 265-FZ") provides for notable changes in the Russian currency control legislation.

A special procedure for the payment of royalties to certain categories of right holders has been recently established in Russia. Subject to the special procedure are any payments made...

Is the company calculating its taxes correctly? Business owners and management ask this question more or less regularly.

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

From March 2024, the procedure for the VAT payment on electronic services when such services are provided by a taxpayer from one Eurasian Economic Union...

On February 16, 2017, the Presidium of the Supreme Court of the Russian Federation approved the Review of Court Practice in the Consideration of Cases Involving the Application...

In 2020 Russia launched an intensive process of revising its bilateral tax agreements with numerous jurisdictions, including Cyprus, Luxembourg, Malta and the Netherlands.

This is directly prescribed by article 174.2 of the RTC.

On 6 August 2020, the Russian Federal Tax Service published Letter No. SHU-4-13/12599@ "On certain issues regarding taxation of intra-group services" (the "Letter") ...

In recent years, intragroup services provided by foreign parent companies to their Russian subsidiaries have come under the scrutiny of the tax authorities.

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 March 3, 2016 the Commercial Court of Moscow rendered a decision on case No. А40-241361/15 (the "Decision") under the claim of BANK INTEZA joint stock company (the "Russian Company").

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 priority of supranational customs regulation cannot serve as a basis to infringe the rights and freedoms of citizens (organizations), which are guaranteed by the Russian Constitution.

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...

The provisions of Article 45 of the RF Tax Code (the Tax Code) did allow in the past for the possibility of collecting tax debts through a court not from the delinquent taxpayer itself...

Among other things, the Overview presents the RF SC Praesidium's stand on several issues deriving from tax disputes involving foreign investors.

On 1 January 2019 Federal Law 231-FZ of 29 July 2018 will come into force, enabling the tax authorities to request client-related documents from auditors which constitute 'auditing secrets'.

In 2018 Russia adopted Federal Law 290-FZ on International Companies and International Funds, which introduced the possibility for foreign companies to 'redomicile'...

On May 1, 2016 Russia's President signed Federal Law No. 130-FZ on Amendments to Part One of the Russian Federation Tax Code. The Law is generally intended to improve communication between taxpayers and the tax authorities...