The Russian Ministry of Finance has published an updated version of the draft controlled foreign company rules on the 2nd of September.

According to definition set out in Article 174.2(1) of the Tax Code of the Russian Federation, electronic services for tax purposes are services provided via information and telecommunication network (including Internet) using information technologies.

Since 2019, the Government of the Russian Federation has been implementing mandatory labeling requirements for various categories of goods.

It also gives various instructions as to the methods by which tax authorities should check compliance by taxpayers with the provisions of Article 54.1.

Representatives offices are dependent on their parent company and are not allowed to generate their own profits or enter directly into contracts.

The COVID-19 pandemic and the measures taken to combat it will have a significant impact on both the global and Russian economies...

Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.

Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.

The last couple of years have seen a period of uncertainty around the use of trusts for Russian tax residents following the introduction of Russian 'controlled foreign corporation' ('CFC') rules in 2015.

Tax issues are major aspects of complex investment transactions involving the acquisition of an active business to expand one's own business, portfolio investments intended to grow shareholder value...

Foreign legal entities whose personal law provides for equity interest are deemed controlled foreign corporations of Russian tax residents provided at least one of the following conditions is met...

GRATA International Legal Series (GILS) - это уникальный правовой бизнес-гайд, где собраны главные правовые инсайты и

A number of laws that extend the range of tax reliefs available to companies registered in the Moscow region were adopted in July.

Following wide public discussion of the draft anti-offshore law, the Russian Ministry of Finance published a revised draft on the 27th of May (hereinafter – ‘the new Draft’) which was submitted for consideration to the Russian Government.

О начале процедуры денонсации сегодня сообщило Министерство Финансов.

Проведение налоговой проверки может стать существенным испытанием для любого би&

Loans constitute a commonly used instrument of intragroup financing. They offer flexibility in terms of duration and remuneration that the parties are free to agree upon.

Registered in the Ministry of Justice of the Russian Federation on 3 April 2014.

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В ходе процедуры банкротства в России на уплату налогов влияет стадия и тип банкро