Home • Analytics and brochures

Analytics and brochures

All Legal overviews Alerts Video Articles and comments Brochures and booklets

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

0% for the Trading of Commodities. A designated zone is not required. But do you have to sell your goods on an exchange to qualify?

On 27 October 2023, the UAE’s Minister of Finance released Decision No. 265 replacing Decision No. 139 of 1 June 2023, previously in effect, with an updated list of Qualifying Activities. The replacement shall be applied retroactively...

0% Corporate Tax for IP but 9% for embedded IP used in Qualifying Activities, and more …

In this article we address a few of the issues in the recent Decisions of the UAE’s Cabinet. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

Overview of tax events for October 2023

A law has been passed which improves the procedure for taxing residents of special economic zones, priority development areas, and of the Free Port of Vladivostok.

The Russian Constitutional Court has excluded fines for tax offences from the scope of secondary liability

The legal position of the Russian Constitutional Court on whether fines for tax offences of a debtor should be included in the amount of secondary liability of a controlling person.

Distribution outside of the UAE. Case study

A distribution company is incorporated in a designated zone in the UAE. Its facilities are located in the designated zone from where its employees buy the goods in China, resell them to Indian customers, and arrange shipment of...

Updated rules of the Corporate Tax regime for Free Zone Persons

The earlier published Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023 concerning the Corporate Tax regime for Free Zone Persons have been repealed and replaced

Legal translation and editing. Presentation

Amendments have been made to the conditions of tax stabilisation for residents of special economic zones

On 2 November 2023, the Federal Law supplementing the Russian Tax Code and changing the content of the “stabilisation clause” for residents of special economic zones was signed by the Russian President and published.
The amendments...

Overview of court practice relating to cases over the protection of consumers’ rights when goods are sold via the Internet

The key provisions of the overview of court practice been prepared by the Russian Supreme Court relating to cases over the protection of consumers’ rights that apply to the sale of goods via the Internet.