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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...

The UAE Tax Case Study. IP is developed from another IP acquired: Nexus Ratio calculation

One more extract from our IP webinar last week. This group of slides addresses cases where one intellectual property item is acquired to generate another one. Acquisition costs decrease the share of income from IP when applying the 0% corporate...

The UAE Tax Case Study. Emirati IP box regime for an embedded income

In October 2023, the UAE retrospectively introduced tax benefits for the ownership and exploitation of intellectual property. Income from patents or software and other qualifying IP assets can be in the scope of the 0% Corporate Tax rate. The...

The UAE Tax Case Study. Export of the Services: new rules

On November 15, 2024, a significant amendment to the UAE VAT Executive Regulation will come into effect, reshaping the way VAT is applied to the export of services. Previously, Article 31(1)(a) permitted zero-rating for services supplied to...

An update on public procurement

The field of public procurement has undergone large-scale changes on numerous occasions in the last few years. First, sets of amendments were adopted to optimise the field. These were followed by anti-COVID adjustments, while next came new ...

Restrictions and measures of state support for business: the digest for 16 – 29 September 2024

A mechanism of the compulsory licensing of foreign patents may be launched in Russia; a number of temporary measures in state procurement may become permanent; subjects of critical information infrastructure (CII) have been released from th...

How the practice of appealing grounded opinions is evolving: the cassation court is another objector

Pepeliaev Group advises that the Commercial Court for the Moscow Circuit has adopted resolutions that are unfavourable for taxpayers in cases that involve grounded opinions being held invalid.

The UAE Tax Case Study. Personal and Real Estate Investments exceptions in the UAE Corporate Taxation

This study is part of a wider job that we have done to answer the question of which "similar entities" can obtain Family Foundation (transparent) status in addition to foundations and mainland trusts. A candidate cannot engage in activity that...

Restrictions and measures of state support for business: the digest for 2 – 15 September 2024

Aspects of central and municipal government control have been clarified; a simplified confirmation of conformity procedure has been extended for imported / released products; Rospatent will be entitled not to publish information about ow...

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