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The UAE Tax Case Study. Arm’s length pricing issues for the Emirati Free Zone relief

On October 3rd, we partnered with STI Taxand to host a joint webinar on the intricate challenges of transfer pricing within Free Zones under the UAE Corporate Tax framework. Read more in the article of Andrey Nikonov, Senior Partner.

Restrictions and measures of state support for business: the digest for 30 September – 13 October 2024

The conditions have been adjusted for a price to be recognised as monopolistically high/low; the fines for preventing audits may be raised; the number of indicators of risk during the processing of personal data may become larger.

The State Duma has prepared amendments to the law on protecting competition

Pepeliaev Group advises that, on 1 October 2024, the State Duma (the lower chamber of Russia’s Parliament) adopted in its third reading a Draft Law to specify the definition of a ‘business entity’ and to adjust the procedure for determining...

The UAE Tax Case Study. IP is developed from another IP acquired: Nexus Ratio calculation

One more extract from our IP webinar last week. This group of slides addresses cases where one intellectual property item is acquired to generate another one. Acquisition costs decrease the share of income from IP when applying the 0% corporate...

The UAE Tax Case Study. Emirati IP box regime for an embedded income

In October 2023, the UAE retrospectively introduced tax benefits for the ownership and exploitation of intellectual property. Income from patents or software and other qualifying IP assets can be in the scope of the 0% Corporate Tax rate. The...

The UAE Tax Case Study. Export of the Services: new rules

On November 15, 2024, a significant amendment to the UAE VAT Executive Regulation will come into effect, reshaping the way VAT is applied to the export of services. Previously, Article 31(1)(a) permitted zero-rating for services supplied to...

An update on public procurement

The field of public procurement has undergone large-scale changes on numerous occasions in the last few years. First, sets of amendments were adopted to optimise the field. These were followed by anti-COVID adjustments, while next came new ...

Restrictions and measures of state support for business: the digest for 16 – 29 September 2024

A mechanism of the compulsory licensing of foreign patents may be launched in Russia; a number of temporary measures in state procurement may become permanent; subjects of critical information infrastructure (CII) have been released from th...

How the practice of appealing grounded opinions is evolving: the cassation court is another objector

Pepeliaev Group advises that the Commercial Court for the Moscow Circuit has adopted resolutions that are unfavourable for taxpayers in cases that involve grounded opinions being held invalid.

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