Like the rest of the world, Russian authorities have adopted anti-crisis measures to support companies affected by reduced business activity and forced restrictions implemented to stave off the spread of COVID-19.

In 2016 the Russian Federation Supreme Court rendered two judicial acts summarizing the approaches formulated in court practice when considering cases of unjustified tax benefit.

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.

On February 15, 2016 the President of the Russian Federation signed Federal Law No. 25-FZ on Amendments to Article 269 of Part Two of the Russian Federation Tax Code...

The Plenum of the Supreme Court of the Russian Federation (Supreme Court) passed Resolution No. 49 of 26 November 2019 entitled On Certain Issues Arising in the Judicial Practice in connection...

Going forward, RRIs shall submit reports for each calendar year (the few exceptions noted below) before 1 June of the year immediately following the reporting period.

Dentons' Russia Tax practice would like to remind readers that, starting 1 January 2017, foreign companies providing e-services are required to undergo special tax registration according to...

Dentons' Russia Tax practice would like to remind readers that, starting 1 January 2017, foreign companies providing e-services are required to undergo special tax registration according...

Given the close ties between the two countries, our Cyprus experts have produced this overview of Russia’s impending tax code amendments.

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

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

18 апреля 2025 года Равиль Кассильгов, управляющий партнер KP Disputes...

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.

Starting on 30 November 2016, the law has provided the opportunity for third parties to pay taxes and levies on behalf of taxpayers (Article 45(1) of the RF Tax Code).

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.

The Customs Code of the Eurasian Economic Union enacted on 1 January 2018 for the first time has established the import procedure for disassembled and incomplete machinery and equipment...

On 3 July 2016 the President of the Russian Federation signed Federal Law No. 244-FZ on Amendments to Parts One and Two of the Tax Code of the Russian Federation (the "Law"), which enters into force on 1 January 2017.

On 13 October 2016 the Commercial Court of Kemerovo Region delivered a judgement in case No. А27-20527/2015 (the "Decision")...

It is important to note that a foreign company could not be treated as Russian tax resident.