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A tax agent may recover an amount of tax it paid from its own property on behalf of a foreign person by using the institution of unjust enrichment

The Commercial Court, in the case of the Organising Committee of the 2014 Olympic and Paralympic Winter Games in Sochi, has recognised as lawful the application of the civil law mechanism for recovering from a foreign person an amount of unjust...

The Russian Supreme Court on a tax benefit for movable property

Despite the literal wording of article 381(25) of the Russian Tax Code, movable property that was acquired from a related party can be exempted from taxation in certain cases, according to the Russian Supreme Court.

The Russian Supreme Court on withholding tax at source when services of a foreign company are paid for

According to the Russian Supreme Court payments under cross-border agreements for services (work) are treated as passive income if no operations have actually been performed.

Overview of Tax Events for September 2018

The Russian Ministry of Economic Development has prepared draft amendments to the Russian Civil Code which are to determine what property is treated as movable for tax purposes.

The status of an international company has been enshrined in Russian law

Pepeliaev Group advises that Federal Law “On international companies” (the “Law”) came into full force on 3 August 2018. The Law establishes a regime for foreign companies allowing them to change their personal law and obtain the status of ...

Russian regulator planning to launch parallel imports abuse of dominance cases “shortly”

In February 2018, Russia’s Constitutional Court ruled that trademark owners’ claims against parallel importers may themselves be “abusive” if they unjustifiably limit importers into Russia or if the owners’ branded goods are overpriced. The...

Pepeliaev Group has contributed to Taxand publication: GLOBAL GUIDE TO M&A TAX

The Russian part of the guide has been prepared by Pepeliaev Group's Andrey Tereschenko, Partner, and Irina Shtukmaster, Senior Associate, Tax Practice.

Overview of Tax Events for August 2018

Russia is preparing to ratify the multilateral Convention dated 24 November 2016 which is designed to ensure the coordinated implementation of the BEPS Plan - a draft Federal Law has been prepared.

A time limit has been established for filing a motion for reconsideration of a specific case with the Russian Supreme Court

Pepeliaev Group informs you that a time limit has been set for filing a motion with the Chief Justice or a Deputy Chief Justice of the Russian Supreme Court in the case of a refusal to refer a cassation appeal for consideration by the Judicial...

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