Analytics and brochures

In 2025, the Court of the Eurasian Economic Union (the ‘EAEU Court’) celebrates its tenth anniversary. Over this period, it has proved its authority and demonstrated its contribution and importance by ensuring legal certainty and consistency in how the Union law is interpreted and applied. As evidenced by an analysis of its practice, one of the main area that the Court prioritises in its activity lies in adjudicating disputes and issuing advisory opinions in the sphere of antitrust regulation. Elena Sokolovskaya, a partner, head of antitrust practice at Pepeliaev Group examine two pivotal legal positions.

Marketplaces are gaining a significant foothold on the e-commerce market. As platforms grow in popularity, so the number of offences in the sector also increases. Would it be appropriate, however, to say that marketplaces are creating a new environment for misconduct? Elena Sokolovskaya, a partner, head of antitrust practice at Pepeliaev Group will take a look at new practices.

Starting from 1 January 2025, a tax amnesty in the case of a split-up of a business has been launched in Russia. Taxpayers that have voluntarily refused to apply such schemes and that comply with a number of conditions will be able to avoid additional taxes, default interest and fines being accrued based on the outcome of tax audits for 2022-2024. It is a tempting idea to be able to reorganise one’s business and avoid any tax liability along the way. However, from the perspective of antitrust and procurement legislation, structural changes within a company and Elena Sokolovskaya, a Partner at Pepeliaev Group, considers that a refusal to split a business up may prompt quite a few questions. An example is if a small business enterprise decides to use the amnesty.

The UAE’s Corporate Tax Law has introduced beneficial provisions for Family Foundations, trusts, and similar entities, offering these structures the potential to attain tax-transparent status. However, while the law allows this benefit for entities deemed “similar,” it provides little guidance on what characteristics or features qualify an entity as such. This ambiguity raises critical questions about how to define similarity in the context of family wealth management, succession planning, and tax structuring.