Legal overviews
“Houston, we have a problem” – time for IT companies to land in Russia
- Service: Tax Law
- Date: 25.11.2021
Earlier, we wrote about the new law “on landing” foreign IT companies, under which some of them must open a representative office, branch or separate legal entity in Russia starting January 1, 2022. Based on this law, on November 22, Roskomnadzor published a list of such companies, which currently includes Google, Apple, Meta Platforms (aka Facebook), Twitter, TikTok, Telegram, Zoom, Likeme, Viber, Discord, Pinterest, Spotify and Twitch.
Global taxes require global solutions
- Service: Tax Law
- Date: 08.11.2021
In our recent article, we discussed the trends and prospects of taxation in respect to international IT companies, including the introduction of a minimum tax rate (global tax) as set by G20 member states.
Shifting to a digital reality without avoiding taxes
- Service: Tax Law
- Date: 03.11.2021
It’s no secret that COVID-19 times have forced us to quickly adapt to an online reality. As a result, services of IT companies have become deeply rooted in our life and have turned into not only its integral, but often a vital attribute.
Now Switzerland – new season spoiler on amendments to DTT
- Service: Tax Law
- Date: 14.09.2021
A short while ago, the Russian Ministry of Finance sent a notice proposing to amend a Double Tax Treaty to one more state – Switzerland.
There goes another. Now the Netherlands
- Service: Tax Law
- Date: 22.04.2021
More formally speaking, on Monday, the Russian authorities reaffirmed their intention to terminate the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property with the Netherlands.
Taxation of individuals in 2021
- Service: Tax Law
- Date: 04.02.2021
2020 brought many events and, as usual, changes in tax laws were among them.Senior Assosiate of the Tax practice Ekaterina Smolovaya goes over the most important changes that have an impact on the taxation of individuals, and identify the main points that should be considered when planning your future activities.
I’ll still be resident. How did Russia help nationals stranded abroad by pandemic?
- Service: Tax Law
- Date: 19.10.2020
Back in April, the relevant clarifications were released by the Organisation for Economic Co-operation and Development (OECD) recognizing the pandemic as force majeure event which should not entail change in the tax status of a person who ended up stranded outside their regular place of residence. The same logic was gradually put into effect in national regulations of a number of states.
For myself and for the other guy or Guilty Without Guilt
- Service: Tax Law
- Date: 02.12.2019
On November 18, 2019, the Supreme Court of the Russian Federation transferred the cassation complaint by Krastsvetmet OJSC to the Economical Disputes Collegial Body for examination, thereby giving hope to all taxpayers who suffer from tax liability for actions of their bad faith contractors.
Case of the month. Amnesty’s ups and downs
- Service: Tax Law
- Date: 01.11.2019
The case against Valery Izrailit is a significant one in many ways. We see how the law enforcement system works, how a district court judge works, how the supreme court instance works. We also see the reaction of the authorities to public accusations of promises not being kept.
Set of laws signed to enact another “capital amnesty”: what is this second chance for Russians with assets at home and abroad?
- Services: Wealth Management, Tax Law, Protection of information and trade secrets
- Date: 20.02.2018
A set of laws is enacted providing a second stage of the “capital amnesty,” allowing to declare assets and accounts while being released from liability for violations tied to such assets.