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Tax amnesty in the case of the "splitting up of a business"

The State Duma and the Federation Council have adopted the final version of a draft lawwhich sets the rules of a “tax amnesty” for taxpayers that use the “splitting up of a business”.

Appeals considered by the Russian Federal Tax Service in Q1 2024: an overview

The Federal Tax Service has issued a new Overview of legal positions based on the results of taxpayers’ appeals considered in Q1 2024. The Overview presents 30 points relating to different matters including VAT, administration, identifying...

The UAE Tax Case Study. VAT for indirect export

This case study addresses several major issues related to the application of a 0% VAT rate to indirect exports in the UAE. First, it considers the resale of goods that were already sold for subsequent export within the UAE. Second, it explores...

Restrictions and measures of state support for business: the digest for 24 June – 7 July 2024

The temporary procedure has been updated of how economically significant enterprises should disclose and submit information; fines can be multiplied for violating the requirements for protecting restricted information; the mechanism is ...

The FTA’s Free Zone Persons Guide. Substance for HQ services

The FTA’s Free Zone Persons Guide.
HQ services are Qualifying Activity and other intragroup services are not. How to distinguish between them? Read more in the publication of Andrey Nikonov and Maria Nikonova.

The UAE Tax Case Study. Ancillary of incidental: effect for the UAE Corporate Tax

The FTA’s Free Zone Persons Guide.
We delve into differentiating between Ancillary and Incidental Activities. Read more in the publication of Andrey Nikonov and Maria Nikonova.

The UAE Tax Case Study. Free Zone status for Corporate Tax

The FTA’s Free Zone Persons Guide.
In the Free Zone Persons Guide, The FTA instructs ‘all taxpayers’ to ‘check with their respective Free Zone Authority to confirm if they operate in a Free Zone or Designated Zone for Corporate Tax purposes’....

The UAE Tax Case Study. Definition of a Designated Zone for Corporate Tax purposes

The FTA’s Free Zone Persons Guide.
Its definition was introduced by Ministerial Decision No. 139 of June 1, 2023. On October 27, the MoF replaced this decision with Decision No. 265. The latter does not include the definition...

The UAE Tax Case Study. Ancillary and Main Activity: how to distinguish between them and why?

The FTA’s Free Zone Persons Guide.
The FTA’s Free Zone Persons Guide provides substantial input in obtaining clarity. However, some clarifications requires further details. Specifically, the Guide addresses how to distinguish between a main...

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