Loading...

Analytics and brochures

Articles and comments
21 May 2024
The UAE Tax Case Study. Overview of the Corporate Tax Guide CTGIFM1: Investment Funds and Managers
While we delve deeper into the nuances and detailed examples provided by the FTA, we wanted to share a recent alert on the Corporate Tax Guide concerning Investment Funds and Managers. Read more in the article of Andrey Nikonov and Maria...
Articles and comments
21 May 2024
The UAE Tax Case Study. VAT on operations with debts
This study explores VAT challenges in the UAE related to debt transfer operations. EU legislation, relevant case law, and guidance from HMRC and Irish Revenue are used to provide clarity in areas where UAE regulations are not explicit. Read...
Alerts
20 May 2024
Fundamental changes to the Law on Bankruptcy
On 6 May 2024, the Federal Law “On Amending the Federal Law ‘On Insolvency (Bankruptcy)’ and article 223 of the Russian Commercial Procedural Code” (the “Law”) was passed in the third reading.
Articles and comments
15 May 2024
The UAE Tax Case Study. VAT for services actually performed abroad
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 and Maria...
Legal overviews
15 May 2024
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...
Alerts
03 May 2024
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...
Alerts
02 May 2024
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.
Legal overviews
02 May 2024
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.

Alerts
26 April 2024
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...