New amendments to the “deoffshorisation and repatriation” tax rules answer old questions and raise new ones
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Law firm Pepeliaev Group advises that new amendments have come into force to the tax rules regarding deoffshorisation and repatriation.
The new amendments answer certain questions regarding the procedure for applying the rules which were adopted earlier. However, some questions remain unanswered and new issues have arisen. It is expected that during the spring session the State Duma will adopt one more set of amendments (the third one). In the meanwhile, one year after the deoffshorisation rules have come into force, they still lack clarity and definition. This compels businesses to hold off adopting and performing specific decisions aimed at adapting to the new tax conditions.
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The new amendments answer certain questions regarding the procedure for applying the rules which were adopted earlier. However, some questions remain unanswered and new issues have arisen. It is expected that during the spring session the State Duma will adopt one more set of amendments (the third one). In the meanwhile, one year after the deoffshorisation rules have come into force, they still lack clarity and definition. This compels businesses to hold off adopting and performing specific decisions aimed at adapting to the new tax conditions.
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