Alexei Matveev Joins Dentons’ Russia Tax and Customs practice

Alexei Matveev has joined Dentons’ Moscow office as of counsel of the Russia Tax and Customs practice. Before coming to Dentons Alexei worked for nine years at EY as director of the Transaction Advisory Services group, and before that at TNK-BP Management OJSC as deputy director of the Tax Planning & Methodology department. Continue reading “Alexei Matveev Joins Dentons’ Russia Tax and Customs practice”

Development of court practice on tax disputes regarding accrual of VAT in connection with transfer of inseparable improvements of leased property to the landlord

On 3 November 2016 the Commercial Court of Moscow delivered a decision in case No. А40‑167541/16‑140‑1462.

Within this case the court considered a dispute between Gazpromtrans LLC and Federal Tax Service of Russia Interdistrict Inspectorate for Major Taxpayers No. 6, including the issue of whether VAT should be accrued in connection with transfer of inseparable improvements of leased property to the landlord. Continue reading “Development of court practice on tax disputes regarding accrual of VAT in connection with transfer of inseparable improvements of leased property to the landlord”

Development of court practice regarding property tax on energy-efficient buildings

On 16 September 2016 the Commercial Court of Kemerovo Region delivered a decision in case No. A27-13534/2016. Continue reading “Development of court practice regarding property tax on energy-efficient buildings”

Development of court practice on tax disputes related to provision of rebates to customers

On 20 September 2016 the Commercial Court of Moscow delivered a decision in case No. А40-13165/16-107-106.

In that case the court examined a dispute between TK Miratorg LLC and Federal Tax Service of Russia Inspectorate No. 24 for Moscow (hereinafter the “Inspectorate”). One of the episodes examined by the court concerned recognition for profits tax purposes of the taxpayer’s (seller’s) rebate amounts paid to a customer for volume of purchases. Continue reading “Development of court practice on tax disputes related to provision of rebates to customers”

Development of Russian court practice on taxation of dividends distributed to a Russian branch of a foreign parent company

On 4th of October 2016 the Commercial Court of Tambov Region delivered a judgement in case No. А64-3695/2016 under the claim of “Uvarovsky Sugar Plant” Closed Joint Stock Company (the “Company”). Continue reading “Development of Russian court practice on taxation of dividends distributed to a Russian branch of a foreign parent company”

Development of Russian court practice on tax liabilities of permanent establishments that accept expenses from theirs foreign head offices

On 29th of June 2016 the Commercial Court of Moscow delivered a judgement in case No. А40-51925/16 under the claim of the Austrian company Strabag AG (the “Company”), which carries out business in Russia through a permanent establishment. The case is a logical continuation of a series of cases previously considered by the Russian commercial courts on determination of tax base for foreign entities’ permanent establishments(such as, for example, the Freshfields case, the Gide Loyrette Nouel Vostok case, and the MI Drilling Fluids UK Limited case). The court ruled against the Company. Continue reading “Development of Russian court practice on tax liabilities of permanent establishments that accept expenses from theirs foreign head offices”

Development of the practice on assessing of withholding tax on interest income (coupon yield) payable by a Russian company for Eurobonds purchased on the secondary market

On 20 June 2016 the Commercial Court of Moscow rendered a decision in the case No. А40-51434/16-115-444 which is worth considering when assessing risks related to acquiring debt securities from foreign counterparties, and also to determine and confirm the status of beneficial owner of income for the purposes of applying international treaties for the avoidance of double taxation (“DTT”). Continue reading “Development of the practice on assessing of withholding tax on interest income (coupon yield) payable by a Russian company for Eurobonds purchased on the secondary market”