A mutual agreement procedure in the context of double tax treaties

Pepeliaev Group advises that the Russian Ministry of Finance has published its Guidelines on a mutual agreement procedure.

May foreign holding companies that serve the interests of one group of persons not be beneficial owners of income? Law firm Pepeliaev Group advises that the court has used in practice the conclusions of Letter No. SA-4-9/8285 of the Russian Federal Tax Service dated 28 April 2018 regarding the application of international tax treaties by foreign holding companies that serve the interests of a single group of persons.

New legal positions of the Russian Supreme Court regarding creditors exercising their rights in bankruptcy cases Pepeliaev Group draws your attention to the new legal positions the Russian Supreme Court has formed concerning foreclosure in bankruptcy cases involving individuals and the exercise of creditors’ other rights. 

The status of clinical guidelines is changing Pepeliaev Group advises that the President of the Russian Federation has signed Federal Law No. 489-FZ dated 25 December 2018, which significantly changes the status of clinical guidelines.

The form of an application for a comprehensive environmental permit has been approved along with the form of a comprehensive environmental permit Pepeliaev Group advises that, starting from 1 January 2019, the form of the application is introduced for obtaining a comprehensive environmental permit along with the form of the comprehensive environmental permit.

The Supreme Court has summarised court practice on financial liability

Law firm Pepeliaev Group advises that, on 5 December 2018 the Supreme Court issued an overview of the practice of courts which considered cases relating to an employee’s financial liability (the “Overview”).

Upcoming changes in the legal regulation of greenhouse gas emissions Law firm Pepeliaev Group advises of the public consultation concerning the draft law proposed by the Russian Government to introduce legal regulation of activity involving the emission of pollutants classified as greenhouse gases.

Upcoming changes in the legal regulation of an environmental expert review Pepeliaev Group advises that a public consultation is currently being held with regard to the draft law prepared by the Russian Ministry for the Protection of the Environment and Natural Resources. The draft law provides for a fundamentally new definition of the item that is subject to a state environmental expert review as well as certain other changes in the legal regulation of a state environmental expert review. 

Transformation of environmental charges

Pepeliaev Group advises that a draft law has been made available for public discussion. This draft law provides for the charge for a negative environmental impact to be replaced with an environmental tax, and for environmental and recycling fees to be replaced with a recycling fee, with the new payments being introduced into the Russian Tax Code.

Сlarifying the rules for calculating taxes on income from capital and other amendments to the Tax Code to come into force from 2019 Pepeliaev Group advises that amendments have been made to the Russian Tax Code that clarify the rules for calculating taxes on income from capital, and that other tax changes have been made.

The reform of procedural legislation is underway

Pepeliaev Group advises that, on 20 November 2018, the State Duma passed a law amending the Civil Procedure Code, Commercial (‘Arbitration’) Procedure Code, the Administrative Procedure Code and other legislative acts. The Law was initiated by the Supreme Court.

Migration registration of foreign nationals: criminal liability has been extended

On 12 November 2018, Federal Law No. 420-FZ “On amending article 322.3 of the Criminal Code of the Russian Federation (the “Law”) was adopted. The amendments extend the definition of a sham registration of foreign nationals or stateless persons at the place of their stay in Russia not only to residential premises, but also to companies’ offices.