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The Plenum of the Russian Supreme Court has adopted Resolution No. 15 dated 1 June 2023 dedicated to provisional remedies. At the same time, resolution No. 55 of the Plenum of the Supreme Commercial Court dated 12 October 2006 ...
On 1 of June 2023 the UAE Minister of Finance issued the Decision No.139. It lists activities in the free zones qualifying for 0% Corporate Tax rate. MoF established that ‘holding of shares and other securities’ ‘shall be considered...
Order No. 86n of the Russian Ministry of Finance dated 5 June 2023 has been published. It significantly expands the List of states and territories providing a preferential tax regime and/or not providing for disclosure and the provision...
The long-awaited Cabinet and Ministerial Decisions on how Free Zone Residents will be subject to Corporate Tax were recently published.
Cabinet Decision No 55 of 2023 determines Qualifying Income for the Qualifying Free Zone Person...
This article will focus on the issues of confirming economic substance in the UAE.
Before we begin I would like to provide some key background information which will help you to understand what place economic substance has within...
