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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...

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%...

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