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A draft law has been put before the State Duma which amends the Law on Protecting Competition

On 29 February 2024 a draft federal law was put before the State Duma which proposes removing from the Law on Protecting Competition the provisions that make possible identifying that a self-employed individual holds a dominant...

Restrictions and measures of state support for business: the digest for 4-17 March 2024

The requirements have been updated for how residents make contributions to the issued capital of foreign companies; amendments have been proposed to the specifics of conducting state control; the use has been postponed of the State Information...

A new procedure for conducting audits of issuers and participants in corporate relationships

A new procedure that is established in Regulation No. 210-I, came into force on 11 March and governs how the Central Bank of Russia audits issuers and participants in corporate relationships.

The UAE Tax Case Study: Zero Rate for the RHQ in Saudi Arabia and the Emirati Participation Exemption

The Saudi Regional Headquarters may enjoy the zero rate Income Tax in the Kingdom. No withholding on dividends, as well. May its parent company in the UAE mainland enjoy the Participation Exemption? The latter is applicable only if the Participation...

A law has been adopted prohibiting advertising from being placed on foreign agents’ resources

On 28 February 2024 the State Duma adopted in the third reading Draft Law No. 553750-8, which provides for a prohibition on advertising being placed on foreign agents’ resources, and on advertising of foreign agents’ resources being placed...

The Russian Government has defined the specific aspects of archaeological reconnaissance and a historical and cultural expert review

The Russian Government's Resolution No. 2418 dated 30 December 2023 has been adopted.

Overview of tax events for February 2024

The Russian President has outlined tax initiatives for the Federal Assembly.

Restrictions and measures of state support for business: the digest for 19 February - 3 March 2024

Advertising will be banned on a foreign agent’s information resources; rules have been adjusted for entering into special investment contracts (SPICs); conditions will be updated for making investments under an IPPA.

The UAE Tax Case Study: VAT wrongly charged: recoverable or not?

To avoid issues with the tax authority, a supplier may charge its customer with VAT for a transaction that is exempt, zero-rated or is not subject to VAT. Can the customer recover such VAT? In the attach we address this issue for the UAE....