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Strengthening control over the activities of payment agents

On 1 October 2023 amendments to Federal Law No. 103-FZ “On activities carried out by payment agents involving the receipt of payment from individuals” came into force.

The FTA clarified the meaning of ‘resell’ for VAT. This may affect 0% Distributor’s 0% CT Rate.

The UAE MoF in Article 2(1)(k) of the Decision No. 139 qualified for 0% Corporate Tax rate ‘Distribution of goods or materials in or from a Designated Zone to a customer that resells such goods or materials, or parts thereof or processes...

Action Plan for the Protection of Intellectual Property

We will discuss an important and pressing subject: how to protect intellectual property; and how to ensure that the infringer of your exclusive rights is punished.

Arbitral tribunals may consider disputes on real estate

The Russian Constitutional Court has adopted a Resolution aimed at eliminating contradictions between arbitral tribunals and state courts regarding the arbitrability of disputes in the area of real estate.

The application form has been approved for excluding from the Unified State Register of Legal Entities (the “USRLE”) a legal entity classified as a small or medium entrepreneur

The Federal Tax Service has approved an application form (form р19001) for the “simplified liquidation” of some small or medium entrepreneurs.

Case Study: interest-bearing deposits and a 0% Corporate Tax rate

A holding company is registered in the UAE free zone. It earns dividends and capital gains. Every once in a while, the Company deposits money in interest bearing accounts in UAE and foreign banks. The holding of shares qualifies for a 0%...

Overview of tax events for September 2023

The Russian Government has submitted to the State Duma draft law No. 448566-8 concerning the return of a number of tax benefits to business which were in effect before certain provisions were suspended of double taxation treaties with a...

The cash method of accounting in UAE corporate taxation

Article (20)(5)(a) of the Corporate Tax Law authorizes the MoF to ‘prescribe … the circumstances and conditions under which a Person may prepare financial statements using the cash basis of accounting’. On May 9, 2023 the...

A draft law has been put before the State Duma to toughen liability for small-scale corrupt business practices and small-scale bribery

A draft federal law has been put before the State Duma toughening liability under certain aggravating bodies of a crime under articles 204.2 and article 291.2 of the Russian Criminal Code. The confiscation of property is also introduced...