Pepeliaev Group advises that the Ministry of Economic Development, together with business associations, has issued a summary of best practices of preventive measures aimed at stopping the spread of the coronavirus, “Business against COVID”.
Pepeliaev Group advises that the Russian Constitutional Court has adopted Resolution No. 46-P dated 12 November 2020. This Resolution specifies in what cases a real estate facility can be treated as a shopping mall with the tax base calculated based on the cadastral value.
The Russian Federal Tax Service (the "Service") has issued a reminder that 5 December is the final deadline for the submission of information by state and local authorities, the corporation responsible for the development of small- or medium-sized entrepreneurship and other organisations that provide support to SMEs.
Pepeliaev Group advises that Federal Law No. 368-FZ dated 9 November 2020 (the “Law”) has come into force which provides for a possibility to deduct a monetary contribution to a company’s property when a member withdraws from company, the company is liquidated or its membership interests/shares are sold. The Law has also introduced targeted amendments as to how an investment tax deduction should be applied.
