ArticleEurasian Economic Commission Approves Rules For Applying The Procedure Of Deferred Determination Of Customs Value Of GoodsDecision No. 32 of the Council of the Eurasian Economic Commission of April 12, 2016 on Approval of the Rules for Applying the Procedure of Deferred Determination of Customs Value of Goods...GlobalInternational LawDentons
ArticleDefinition Of The Russian Tax Residency For Individuals - Potential Changes?The Russian Federal Tax Service ("FTS") has prepared a letter clarifying criteria for determining the Russian tax residency for individuals (the "Letter").RussiaTaxWithers LLP
ArticleDevelopment Of Court Practice In Tax Disputes Related To Grant Financing Of A Russian CompanyOn 22 July 2016 the Commercial Court of Samara Region delivered a decision in case No. А55-11332/2016.RussiaTaxDentons
ArticleDevelopment Of Court Practice On Tax Disputes Over The Use Of Cash PoolingThe court also bore in mind that use of the cash pooling mechanism is expressly set forth in the Gazprom Neft Group's fiscal policy.RussiaTaxDentons
ArticleDevelopment Of Court Practice On Tax Disputes Related To Provision Of Rebates To CustomersOn 20 September 2016 the Commercial Court of Moscow delivered a decision in case No. А40-13165/16-107-106.RussiaTaxDentons
ArticleDevelopment Of Russian Court Practice On Taxation Of Dividends Distributed To A Russian Branch Of A Foreign Parent CompanyOn 4th of October 2016 the Commercial Court of Tambov Region delivered a judgment in case No. А64-3695/2016 under the claim of "Uvarovsky Sugar Plant" Closed Joint Stock Company.RussiaTaxDentons
ArticleDevelopment Of The Practice Of Determining Market Price For Tax Purposes In Arm's-Length TransactionsOn 1 August 2016 the Commercial Court of the Republic of Tatarstan delivered a decision in case No. А65-2248/2016 under the claim of A1-Nedvizhimost Limited Liability Company.RussiaTaxDentons
ArticleGoogle Tax Revolutionises Tax Regime For Digital Content SalesOn June 15 2016 the State Duma of the Federal Assembly adopted in its third reading the Federal Law on the Amendment of Part One and Part Two of the Tax Code of the Russian Federation.RussiaTaxGorodissky & Partners
ArticleGovernment Approves Second Set Of Measures To Support IT IndustryIn September 2021, the government approved the second set of measures to support the national IT industry.RussiaTaxGorodissky & Partners
ArticleIndirect Sale Of Real Estate In The Russian Federation In The Context Of The Beneficial Ownership RulesThis case is dedicated to refusal to grant tax benefits to a Cypriot company in connection with receipt of income from indirect sale of real estate located in the Russian Federation.RussiaTaxDentons
ArticleRussia: 2014 Tax FilingDentons' Russian Tax and Customs practice would like to remind you that less than one month remains to the deadline for filing 2014 tax returns. RussiaTaxDentons
ArticleChanges To Currency Control RegulationsThe new Federal Law No. 265-FZ dated 2 August 2019 (the "Law 265-FZ") provides for notable changes in the Russian currency control legislation.RussiaFinance and BankingNoerr
ArticleCurrency Control Limitations In Respect Of Payments To Foreign Right HoldersA 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...RussiaInternational LawSCHNEIDER GROUP
ArticleDevelopment Of Court Practice On Tax Disputes Over Charging Personal Income Tax On Amounts Paid To Employees By Agreement At Termination Of EmploymentOn 16 June 2017 the RF Supreme Court rendered a ruling in case No. А42-7562/2015. RussiaTaxDentons
ArticleDevelopment Of The Practice Of Charging The Person Beneficially Entitled To Income Additional Tax When Income Is Paid To Foreign Companies (Application Of The "Beneficial Owner" Concept)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").RussiaTaxDentons
ArticleFormation Of Court Practice On The Use Of Cash PoolingLast year, for the first time the courts gave a legal evaluation to the deductibility of interest on debt obligations arising due to a company's participation in a cash pooling system...RussiaTaxDentons
ArticleNew VAT Payment Procedure For Electronic Services Within The EAEUFrom March 2024, the procedure for the VAT payment on electronic services when such services are provided by a taxpayer from one Eurasian Economic Union...RussiaTaxGorodissky & Partners