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Analytics and brochures

Articles and comments
29 October 2024
The UAE Tax Case Study. R&D Principles in Identifying Core Attributes in Innovation

We hosted a webinar focused on the essentials of identifying and substantiating R&D activities eligible for the 0% Corporate Tax rate. I’m sharing an article extract from that session, highlighting key principles to help organizations...

Articles and comments
29 October 2024
The UAE Tax Case Study. Real Estate Tax Exemption: License vs. Permit in the UAE
On 24 October 2024, the Federal Tax Authority (FTA) released essential guidance on Corporate Tax for real estate investments by individuals, addressing a complex area where real estate activities diverge from standard Corporate Tax rules and...
Legal overviews
29 October 2024
Restrictions and measures of state support for business: the digest for 14 – 27 October 2024

The list has been expanded of closed competitive ways of determining suppliers; a number of temporary measures in state procurement may become permanent.

Articles and comments
23 October 2024
The UAE Tax Case Study. Jebel Ali and RAK ICC offshore companies: Corporate Tax status
This brief explores the dual status of offshore companies, which have dual status under corporate legislation. On the one hand, they are legal entities acting independently. On the other hand, they possess the ‘capacity, rights and privileges...
Alerts
22 October 2024
The opportunities for reducing the burden of property tax

Pepeliaev Group advises that the Russian Supreme Court has handed down a decision on whether property should be classified as movable or immovable, and on how such property is to be taxed.

Alerts
15 October 2024
The UAE Tax Case Study. Overview of the Cabinet Decision No. 100 of 2024 on the VAT Executive Regulation

On 6th September 2024 the FTA issued a Cabinet Decision No. 100 of 2024, which significantly changed the existing VAT Executive Regulation to the UAE VAT Law. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria...

Articles and comments
15 October 2024
The UAE Tax Case Study. Arm’s length pricing issues for the Emirati Free Zone relief
On October 3rd, we partnered with STI Taxand to host a joint webinar on the intricate challenges of transfer pricing within Free Zones under the UAE Corporate Tax framework. Read more in the article of Andrey Nikonov, Senior Partner.
Legal overviews
15 October 2024
Restrictions and measures of state support for business: the digest for 30 September – 13 October 2024

The conditions have been adjusted for a price to be recognised as monopolistically high/low; the fines for preventing audits may be raised; the number of indicators of risk during the processing of personal data may become larger.

Alerts
14 October 2024
The State Duma has prepared amendments to the law on protecting competition

Pepeliaev Group advises that, on 1 October 2024, the State Duma (the lower chamber of Russia’s Parliament) adopted in its third reading a Draft Law to specify the definition of a ‘business entity’ and to adjust the procedure for determining...