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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of the Supreme Commercial Court dated 12 October 2006 “On how commercial courts apply provisional remedies” has been repealed.
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 of information during financial transactions (offshore zones).
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 for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Ministerial Decision No. 139 of 2023 disclosures Qualifying Activities and Excluded Activities.
We prepared a newsletter on how Free Zone Residents will be subject to Corporate Tax.
On 10 May 2023, the Russian President signed Decree No. 333 calling up Russian nationals in reserve for military training in 2023.
On 4 May 2023 Draft Law No. 353266-8 “On amending the Russian Code of Administrative Offences” was submitted to the State Duma. The Draft Law provides for a significant increase of fines for the processing of personal data without the data subject’s written consent in cases when such consent must be obtained under the law, as well as fines for the processing of biometric personal data in violation of statutory requirements.
