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Adjustments of accounting profit in the UAE

The UAE Corporate Tax Law does not provide for separate tax accounting. The initial basis for calculating the corporate tax base is the financial statements, i.e. accounting data. This data is subject to adjustment in cases where the accounting...

The law on the “linear amnesty” has come into force

The law on the “linear amnesty” has come into force. The Law was adopted in pursuance of the Russian President's instruction No. Pr-1842 dated 12 November 2020 to develop mechanisms for the registration of rights to infrastructure lines...

The Russian Ministry of Justice has supported the concept of a draft law introducing new, and also increasing current, fines for non-compliance with requirements in the field of personal data protection

The Russian Ministry of Justice has drafted an official review of the Russian Government with respect to the draft of the federal law “On amending the Russian Code of Administrative Offences” submitted to the State Duma by Russian senators...

Tax reclassification of advertising and marketing services provided in favour of foreign companies

The practice of conducting tax audits aimed at reclassifying advertising and marketing services provided to foreign companies has spread.

A new remedy in tax disputes in the UAE: a review of an assessment

The institute of a tax assessment review has been launched by Art. 28(1) of the new Law on Tax Procedures, i.e. it is applicable from March 1, 2023. It has added an optional tier, a new opportunity to have a tax assessment dismissed or decreased....

The criteria have been set for structures and constructions to be classed as facilities of auxiliary use

On 1 September 2023, the Russian Government’s Resolution entered into force concerning the criteria for structures and constructions to be classed as facilities of auxiliary use.

Requirements have been established for the architectural and urban look of a capital construction facility and the rules for approving it

The Russian Government has adopted a Resolutionwith requirements for an architectural and urban look of a capital construction facility and the rules for approving it.

Overview of tax events for August 2023

The Russian President has signed a law regarding the one-off 10% tax on the excess profit of big business.

The rules for localising seed production in Russia are coming into force

Resolution No. 754 of the Russian Government dated 16 May 2023 has been adopted. This resolution establishes the rules for localising seeds of agricultural plants in Russia.