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Transfer pricing court practice development: the first positive decision in favour of a taxpayer
  • CMS Russia
  • Russia
  • August 24 2017

The Moscow Commercial Court on 16 June 2017 took the first positive decision in favour of a taxpayer in a case relating to the application of the


Multilateral convention on implementation of BEPS Plan signed
  • Gorodissky & Partners
  • Russia
  • August 18 2017

On June 7 2017 Russia, alongside 68 other states and jurisdictions, signed the Multilateral Convention to Implement Tax Treaty-Related Measures to


Russland nimmt allgemeine Vorschrift über die Bekämpfung von steuerlichen Missbräuchen (GAAR) in das Steuergesetzbuch auf
  • Beiten Burkhardt
  • Russia
  • August 4 2017

BIS Ende des Sommers 2017 wird in Russland eine neue Vorschrift in Kraft treten, die steuerliche Missbräuche bekämpfen soll (Art. 54.1


Russia Codifies General Anti-Avoidance Rules - Law approved by the Parliament
  • Baker McKenzie
  • Russia
  • July 20 2017

On 12 July 2017, the Federation Council (the upper house of the Russian Parliament) approved Federal Law "On Amendments to Part One of the Russian Tax


Development of court practice on tax disputes over charging personal income tax on amounts paid to employees by agreement at termination of employment
  • Dentons
  • Russia
  • July 3 2017

On 16 June 2017 the RF Supreme Court rendered a ruling in case No. А42-75622015. In this case the court considered a dispute between Murmansk Trawl


OECD BEPS: Russia Signed the Multilateral Instrument
  • Baker McKenzie
  • Russia
  • June 30 2017

On 7 June 2017, Russia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI


Federal Tax Service develops concept of unjustified tax benefit
  • Gorodissky & Partners
  • Russia
  • June 23 2017

The Federal Tax Service recently issued a notification entitled On Identifying the Circumstances of an Unjustified Tax Benefit, which summarises the


Doing business in Russia
  • CMS Russia
  • Russia
  • June 21 2017

Under the Constitution of the Russian Federation all state bodies are divided into: federal bodies; bodies of the “constituent subjects” of the


The Verdict - Summer 2017
  • CMS Cameron McKenna Nabarro Olswang LLP
  • Belgium, Czech Republic, France, Germany, Italy, Poland, Portugal, Russia, Serbia, Switzerland, United Kingdom
  • June 21 2017

The Czech Republic fi rst recognised that legal entities could be criminally liable in the 2012 Act on Criminal Liability of Legal Entities and


Russland: Quellensteuervergünstigungen nur mit Beneficial Ownership-Bestätigung“
  • Beiten Burkhardt
  • Russia
  • May 18 2017

Ab 2017 können im Ausland ansässige Gläubiger von bestimmten Einkünften (z. B. Dividenden, Zinsen und Lizenzgebühren) aus Russland die