Tax law and tax disputes

Property losses must not be taxed as imputed income The Russian Constitutional Court instructed that uncertainties in the payment of personal income tax be eliminated when property is exchanged. However, the Court’s position is noticeably broader: property losses cannot be taxed as imputed income.

A transfer pricing audit: the commercial court’s position and practical recommendations The Commercial Court for the City of Moscow has published its judgment dated 8 December 2025 in case concerning a dispute between the Russian Federal Tax Service and PJSC Vimpel-Communications on whether to invalidate a decision of the tax authority issued following a transfer pricing audit.

Increased Land Tax to Accelerate Development: Awaiting the Position of the Russian Supreme Court Appeals have been filed with the Russian Supreme Court in two cases concerning increased coefficients of land tax applied in order to accelerate residential development.

The price of long-term contracts is changing as a result of a VAT increase: the position of the Russian Constitutional Court and practical recommendations The Russian Constitutional Court has issued Ruling No. 41-P dated 25 November 2025 (the “Ruling of the Russian Constitutional Court”) on the relationship between VAT and the price of long-term civil-law contracts.

Amendments to the Russian Tax Code, autumn 2025: the second reading The government’s draft law No. 1026190-8 amending the Russian Tax Code and other laws has been passed in the key second reading.

Amendments to the Russian Tax Code: Applying Investment Tax Incentives A new mechanism for monitoring the application of investment tax incentives is being introduced. The amendments are set out in Draft Law, which provides for changes to Parts One and Two of the Russian Tax Code.

Amendments to the Russian Tax Code, autumn 2025: tax administration The Government’s draft law No. 1026190-8 amending the Russian Tax Code has been put before the State Duma. In addition to the widely known measures it provides for tax administration.

Amendments to the Russian Tax Code in autumn 2025: calculating and paying taxes The Government’s Draft Law No. 1026190-8 amending the Russian Tax Code has been put before the State Duma.

Amendments to the Russian Tax Code, Autumn 2025: Specific Taxes The Government has put before the State Duma its draft law amending the Russian Tax Code. Below we review the proposed new developments affecting specific aspects of key taxes.

Large-scale amendments are planned to the regulation of the IT industry Significant amendments have been prepared to legislation applicable to the IT industry. The changes will affect the areas of tax, antitrust, and sectoral regulation.

Federal investment tax deduction: a new opportunity, a new restriction, and...? Pepeliaev Group advises of planned amendments to the Russian Tax Code concerning the regulation of the Federal Investment Tax Deduction.

Tax monitoring: more accessible and more complex Amendments are planned to the Russian Tax Code concerning the regulation of tax monitoring.