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Development of the tax practice of the “beneficial owner” concept
  • Dentons
  • Russia
  • April 5 2016

On March 3, 2016 the Commercial Court of Moscow rendered a decision on Case No. А40-24136115 (the “Decision”) under the claim of BANK INTEZA joint


Europe & Middle East Quarterly Update - March 2016
  • Baker & McKenzie
  • United Arab Emirates, United Kingdom, South Africa, Spain, Sweden, Switzerland, Turkey, Ukraine, Luxembourg, Morocco, Netherlands, Poland, Qatar, Russia, France, Germany, Greece, Hungary, Italy, Kazakhstan, Austria, Azerbaijan, Belgium, Czech Republic, Egypt
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance


Country survey: taking security over CIS real estate
  • Dentons
  • Azerbaijan, Kazakhstan, Russia, Ukraine
  • March 30 2016

Secured loans in CIS member-states (including Russia, Ukraine, Kazakhstan and Azerbaijan) often include real estate as a key element of the security


A New Set of Amendments to the Russian CFC and Beneficial Ownership Rules
  • Baker & McKenzie
  • Russia
  • March 29 2016

According to the new tax reporting obligation introduced by the changes to the Russian Tax Code, foreign companies and unincorporated foreign


By 30 March 2016 foreign companies that own real estate in Russia must provide information on their owners to the Russian tax authorities
  • Beiten Burkhardt
  • Russia
  • March 24 2016

In 2014 amendments were made to the Russian Tax Code as part of the “de-offshoring” campaign. In accordance with these changes, foreign organisations


ДО 30 МАРТА 2016 ГОДА ИНОСТРАННЫЕ КОМПАНИИ, ВЛАДЕЮЩИЕ НЕДВИЖИМОСТЬЮ В РОССИИ, ДОЛЖНЫ ПРЕДСТАВИТЬ В РОССИЙСКИЕ НАЛОГОВЫЕ ОРГАНЫ СВЕДЕНИЯ О СВОИХ УЧАСТНИКАХ
  • Beiten Burkhardt
  • Russia
  • March 24 2016

В 2014 году в рамках так называемой “Деофшоризации” в Нало- говый кодекс Российской Федерации были внесены поправки. В соответствии с ними


Long-awaited amendments to Russian thin capitalisation rules adopted: what impact on financing structures?
  • CMS, Russia
  • Russia
  • March 2 2016

On 15 February 2016, the Russian President signed Federal Law No. 25-FZ (the “Law”) introducing a series of amendments which substantially revise


Changes to thin capitalization rules in Russia
  • White & Case LLP
  • Russia
  • March 1 2016

On 15 February 2016 Federal Law No. 25-FZ was adopted and published, changing the thin capitalization rules (Article 269 of the Tax Code). The new


Update on Russian CFC rules: further tightening of the de-offshorisation policy or a positive development for taxpayers?
  • CMS, Russia
  • Russia
  • February 29 2016

On 15 February 2016, the Russian President signed Federal Law No. 32-FZ (the "Law") introducing a series of amendments aimed at removing some


Russia Redesigns Thin Cap Rules
  • Clifford Chance LLP
  • Russia
  • February 26 2016

Russia has introduced amendments to its thin capitalisation rules to combat "sister company" financing schemes. The new rules also envisage