Tax law and tax disputes
Alerts
Pepeliaev Group advises you about the court practice regarding advertising and marketing expenses which a taxpayer that is a manufacturer of goods has incurred within intra-group relations. The position of the court regarding this case may apply to other similar disputes.
Starting from 1 January 2019, the rule of Law No. 244-FZ dated 3 July 2016 came into effect. Under this rule, foreign companies providing electronic services to individuals and legal entities in Russia will themselves have to calculate and pay VAT on the value of the services provided.
Pepeliaev Group advises that the Russian Ministry of Finance has published its Guidelines on a mutual agreement procedure.
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.
Legal firm Pepeliaev Group advises that the Central Bank of Cyprus has issued an additional circular letter regarding shell companies, containing more favourable explanations as to when a company is classified as a shell company.
Despite the literal wording of article 381(25) of the Russian Tax Code, movable property that was acquired from a related party can be exempted from taxation in certain cases, according to the Russian Supreme Court.