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#UAE Corporate Tax Law #Sanctions. Support Measures #COVID-19

One company provides services to another company. Both are the UAE residents and have no foreign establishments. The services are actually performed abroad. Shall they be zero-rated? Read more in the article of Andrey Nikonov, Senior Partner,...

Restrictions and measures of state support for business: the digest for 29 April – 12 May 2024

The list of goods has been developed that, if customs payments are avoided in relation to them, result in such avoidance being treated as an offence involving a large amount; joint-stock companies owned by regions become public customer...

The requirements and the list of documents for funds to be received from type ‘C’ accounts of a foreign nominal holder and a foreign payment agent

On 16 April 2024, Resolutions of the Bank of Russia's Board of Directors were published establishing the list of information and of documents for holders of Russian securities (Eurobonds) to receive funds from type ‘C’ accounts of a foreign...

Amendments have come into force to regulate relationships that involve using and preserving cultural heritage sites

Since 15 April 2024, amendments have come into force to Federal Law No. 73-FZ «On cultural heritage sites of the peoples of the Russian Federation» dated 25 June 2002.

Restrictions and measures of state support for business: the digest for 15-28 April 2024

Fines can be increased for non-compliance with the notification procedure relating to entrepreneurial activity; the rules will be updated for issuing permissions to export individual types of industrial products from Russia.

The Constitutional Court has explained the procedure of using pledged items to pay tax obligations during bankruptcy

The Russian Constitutional Court has adopted Resolution No. 16-P dated 9 April 2024. The Court checked whether article 138(6) of the Law on Bankruptcy was constitutional with respect to the order of priority for paying tax obligations...

The Constitutional Court has protected potential cultural heritage sites

The Russian Constitutional Court has adopted Resolution No. 17-P dated 11 April 2024. This determines that courts can prohibit facilities from being demolished until a dispute is resolved for them to be treated as cultural heritage sites....

The UAE Tax Case Study. Directors’ remuneration: taxable or not?

The director’s fee is exempt from VAT in the UAE by virtue of special rule. There is no such rule in the Corporate Tax legislation. The Guide from the FTA gives hope but they are accompanied by the reservation and reference to a case by case...

Restrictions and measures of state support for business: the digest for 1-14 April 2024

Thresholds have been adjusted for damage/criminal proceeds from economic crimes; the procedure has been determined for preparing resolutions on how IP should be used without the consent of a rightholder; unlabelled products which have been...