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The Russian Federal Antitrust Service has prepared a draft law aimed at changing the current mechanism of reconsidering instructions that have been issued

On 18 October 2023 the draft law “On amending ‎the Federal Law “On protecting competition" was published for public discussion on the federal portal of drafts of legal and regulatory instruments.

Real estate transactions are invalid without the consent of the government commission

The State Commercial Court for the Moscow Circuithas confirmed the position of the appeal court, according to which a sale and purchase agreement of real estate entered into in the absence of the consent of the Government Commission on Monitoring...

IP Assets Case Study: TP, DEMPE, risks and reward + ESR on top

The UAE’s FTA issued Transfer Pricing Guide No. CTGTP1 this week. The FTA sets forth the following hierarchical algorithm... Read more in the article of Andrey Nikonov.

The law on reform of an extended responsibility of producers and importers (ERP)

The subject of the video is “The law on reform of an extended responsibility of producers and importers (which is often abbreviated to “extended producer responsibility” or “EPR”)”
EPR is a regulation stipulation that producers and ...

The Overview of case law of the Russian Supreme Court with regard to the participation of a court appointed administrator in bankruptcy

The general approaches of courts to issues connected with court appointed administrators participating in bankruptcy cases are listed in the Overview of Case Law dated 11 October 2023.

A ‘black spot’ for forgers

E-commerce has not only many advantages, but also entails the risk of counterfeit goods being sold. The state and business are making joint efforts to protect the interests of right holders and consumers. Elena Sokolovskaya, Partner and a head...

The Russian Federal Tax Service has explained how taxes should be paid during bankruptcy

The main provisions of letter No. Kch-4-18/9242@ of the Russian Federal Tax Service dated 20 July 2023 regarding the order in which tax obligations should be performed when debtors’ assets are sold during receivership proceedings.

Place of Effective Management: vulnerable issues

Concept of POEM in the UAE Corporate Taxation. Article 11(3)(b) of the Corporate Tax Law deems as a tax resident ‘a juridical person that is incorporated or otherwise established or recognized under the applicable legislation...

How to “maintain adequate substance” in a free zone to enjoy a 0% Corporate Tax rate?

The requirement to ensure adequate substance for taxation purposes appeared in article 18(1)(a) of the Corporate Tax Law. It stipulates that taxpayers in the UAE’s free zones which “maintain adequate substance” in the UAE may apply a 0...