Analytics and brochures

New approaches of the Russian Supreme Court to intra-group financing

Pepeliaev Group advises on a ‘substantive’ change in the approaches to the use of thin capitalisation rules.

Registration of legal entities and individual entrepreneurs will be simplified

Pepeliaev Group advises that the Russian Government has approved a draft law to simplify the state registration procedure for legal entities and individual entrepreneurs.

Protocols with Cyprus and Malta have been agreed

Pepeliaev Group advises of the amendments to the double taxation treaties with Cyprus and Malta and the increase of tax rates for dividends and interest.  

The Russian Federal Tax service has published new recommended forms and formats of documents used when a company enters into and is subject to tax monitoring

Pepeliaev Group advises that, the Federal Tax Service in its Letter No. BV-4-23/13939@ dated 31 August 2020 forwarded new recommended forms and formats for submitting the documents used when a company enters into and is subject to the tax monitoring.

A procedure is suggested to be set for conducting general meetings of shareholders online

Pepeliaev Group advises that the Ministry of Economic Development has suggested that companies should be permitted to conduct general meetings of shareholders remotely, using information and communications technologies.

Amendments are being prepared to the legal treatment of lands within the borders of specially protected natural territories Pepeliaev Group advises that the State Duma of the Federal Assembly of the Russian Federation is reviewing in the first reading two draft laws that eliminate the restrictions on transactions with land plots within the borders of specially protected natural territories (SPNT) and vest the Russian Government with powers to change the borders of national parks.