Analytics and brochures
Pepeliaev Group advises that a draft law has been put before the State Duma that specifies the concepts of a ‘foreign investor' and ‘foreign investments’ outlined in the Federal Law “On foreign investments in the Russian Federation”
Pepeliaev Group advises that a law has been enacted regulating contentious issues of applying the Russian rules on controlled foreign companies (the "CFC Rules")
Pepeliaev Group advises that the St. Petersburg Legislative Assembly, on 29 November 2017, adopted a law exempting from corporate property tax any movable property which was released no earlier than three years ago.
Pepeliaev Group advises that the Russian Supreme Court has confirmed the right of taxpayers to deduct VAT amounts charged by contractors when work on cultural heritage sites is performed.
Pepeliaev Group advises that the Russian Government has submitted to the State Duma a draft law providing for an investment deduction to be established with respect to profit tax and for significant amendments to the application of the federal benefit relating to movable property starting from 2018.
Pepeliaev Group advises that the Russian Supreme Court has asserted the right of residents of Special Economic Zones to apply a reduced profit tax rate to foreign exchange gains.