Analytics and brochures

Pepeliaev Group advises that, on 23 November 2024, the Russian President signed a Law introducing criminal liability for arranging activity that entails VAT invoices and tax returns that are known to have been falsified being submitted to tax authorities.

Pepeliaev Group advises that the conditions have changed for carrying out transactions to dispose of shares and membership interests in issued capitals of Russian companies.

Pepeliaev Group advises that the Russian Supreme Court has handed down a decision on whether property should be classified as movable or immovable, and on how such property is to be taxed.

On 6th September 2024 the FTA issued a Cabinet Decision No. 100 of 2024, which significantly changed the existing VAT Executive Regulation to the UAE VAT Law. Read more in the publication of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

Pepeliaev Group advises that, on 1 October 2024, the State Duma (the lower chamber of Russia’s Parliament) adopted in its third reading a Draft Law to specify the definition of a ‘business entity’ and to adjust the procedure for determining a monopolistically high (low) price.

Pepeliaev Group advises that the Commercial Court for the Moscow Circuit has adopted resolutions that are unfavourable for taxpayers in cases that involve grounded opinions being held invalid.