Analytics and brochures

According to the Russian Supreme Court payments under cross-border agreements for services (work) are treated as passive income if no operations have actually been performed.  

Pepeliaev Group advises that Federal Law “On international companies” (the “Law”) came into full force on 3 August 2018. The Law establishes a regime for foreign companies allowing them to change their personal law and obtain the status of international companies.

Pepeliaev Group informs you that a time limit has been set for filing a motion with the Chief Justice or a Deputy Chief Justice of the Russian Supreme Court in the case of a refusal to refer a cassation appeal for consideration by the Judicial Chamber of the Russian Supreme Court. This time limit may not exceed two months, which is the statutory timeframe for filing a cassation appeal.

Pepeliaev Group advises that a decision in favour of a taxpayer was handed down by the European Court of Justice. This may be of significance for the development in Russia of the concept of a beneficial owner.

The Ministry of Natural Resources and Environment of the Russian Federation has prepared a draft law “On amending the Russian Code of Administrative Offences” which proposes to supplement articles 8.2, 8.4 and 8.6 with new articles and to introduce new heads of administrative offences (articles 8.2.1, 8.2.2, 8.2.3, 8.5.1 and 8.41.1) in the field of treating production and consumption waste.

Pepeliaev Group advises that the Plenum of the Russian Supreme Court (the “Supreme Court”) has provided explanations on a number of matters which arise in the practice of the application of legislation concerning contracts for transportation by motor vehicles of cargo, passengers, and luggage, and freight forwarding contracts.