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Pepeliaev Group advises that decisions have been taken which were needed for the law on 'tax repatriation' (in effect from 2015) to take full force:1
1) the procedure and the time frames have been set for the 'offshore amnesty';
2) clarifying amendments have been made to the law on 'tax repatriation';
3) a form of a notice of a participation interest in foreign entities has been approved. In respect of
an existing participation interest, such notice was to be filed by 15 June 2015.
