Tax risk management
Finance Ministry proposes confiscating funds illegally moved offshore
We already presented our vision of general trends in the taxation of intragroup services in our alert on the most […]
Development of court practice on taxation of corporate restructurings
On 13 February 2017 the Commercial Court of Vladimir Oblast delivered a judgement in case No. А11-6203/2016 (the “Judgement”) under […]
Indirect sale of real estate in the Russian Federation in the context of the beneficial ownership rules
On 17 January 2017 the Commercial Court of Vladimir Oblast delivered a judgement in case No. А11-6602/2016 (the “Decision”) under […]
Development of Russian court practice on tax implications when dividends are paid to foreign companies (application of the “beneficial owner” concept).
On 13 October 2016 the Commercial Court of Kemerovo Region delivered a judgement in case No. А27-20527/2015 (the “Decision”) under the […]
Development of the practice of determining market price for tax purposes in arm’s-length transactions
On 1 August 2016 the Commercial Court of the Republic of Tatarstan delivered a decision in case No. А65-2248/2016 (the […]
Development of practice on treating of facilities as immovable property for the purpose of imposing corporate property tax
On 12 July 2016 the Commercial Court of Moscow rendered a decision in case No. А40-98958/16-108-827. This case considered a […]
Development of court practice in tax disputes over accounting of expenses to pay for intragroup services
On 23 May 2016 the Commercial Court of the North Caucasus Region delivered a ruling in the case of Bonduelle-Kuban […]
Development of the tax practice of the “beneficial owner” concept
On March 3, 2016 the Commercial Court of Moscow rendered a decision on case No. А40-241361/15 (the “Decision”) under the […]