Tax support of M&A transactions

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, granting/raising project finance or creating a joint business with partners who have unique technologies or specific competencies working on a certain market. Continue reading “Tax support of M&A transactions”

Initiative tax audit

Is the company calculating its taxes correctly? Business owners and management ask this question more or less regularly. It is possible to get an expert opinion on this issue from the state, as represented by the tax authorities, following a tax audit. However, such an approach is also just as regularly accompanied by additional assessment of taxes, penalties and fines… Continue reading “Initiative tax audit”

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”