Analytics and brochures

Practice shows that the mechanism of imposing liability for a violation of advertising legislation in accordance with article 14.3 of the Russian Code of Administrative Offences can no longer fully perform its preventive function. Against this backdrop, the antitrust agency has revived an obligation to issue a retraction of inaccurate information as a measure to influence offenders. Pepeliaev Group’s partner Elena Sokolovskaya will tell you how this tool is applied.

A resale from a free_zone is zero-rated only if this zone is designated. This case study illustrates that alternatives exist where a designated zone is not required. A regular zone works as well. Moreover, this alternative covers services, intangibles, leases, etc. One downside: this option is circumscribed by sales to group customers. Read more in the article of Andrey Nikonov and Maria Nikonova.

Intra-group loans are widespread all over the world. Tax rules require taxing interest Arm's Length. But does the provision of a loan require a special financial license? Do you need to expand your trading or other license? How the UAE federal rules and the rules established in the free_zone are combined. We face these issues regularly. Some considerations on them are given in this Case Study. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

A company is operating in a UAE free zone. Upon agreement with a bank, the latter invests in shares and other securities on behalf of the Company to earn income associated with the holding and sale of these securities. Does income earned on securities purchased to be held for over 12 months qualify for the 0% Corporate Tax rate in the UAE? Read more in the article of Andrey Nikonov and Maria Nikonova.

Some details related to de minimis in UAE Corporate Taxation has been addressed in this Case Study. Read more in the article of Andrey Nikonov and Maria Nikonova.

Recent UAE Cabinet Decision introduced full employment as feature for adequate substance, requiring to enjoy 0% Corporate Tax rate in the UAE free zones. This is illustrated in the case study. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.