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The Overview of case law of the Russian Supreme Court with regard to the participation of a court appointed administrator in bankruptcy

The general approaches of courts to issues connected with court appointed administrators participating in bankruptcy cases are listed in the Overview of Case Law dated 11 October 2023.

A ‘black spot’ for forgers

E-commerce has not only many advantages, but also entails the risk of counterfeit goods being sold. The state and business are making joint efforts to protect the interests of right holders and consumers. Elena Sokolovskaya, Partner and a head...

The Russian Federal Tax Service has explained how taxes should be paid during bankruptcy

The main provisions of letter No. Kch-4-18/9242@ of the Russian Federal Tax Service dated 20 July 2023 regarding the order in which tax obligations should be performed when debtors’ assets are sold during receivership proceedings.

Place of Effective Management: vulnerable issues

Concept of POEM in the UAE Corporate Taxation. Article 11(3)(b) of the Corporate Tax Law deems as a tax resident ‘a juridical person that is incorporated or otherwise established or recognized under the applicable legislation...

How to “maintain adequate substance” in a free zone to enjoy a 0% Corporate Tax rate?

The requirement to ensure adequate substance for taxation purposes appeared in article 18(1)(a) of the Corporate Tax Law. It stipulates that taxpayers in the UAE’s free zones which “maintain adequate substance” in the UAE may apply a 0...

Strengthening control over the activities of payment agents

On 1 October 2023 amendments to Federal Law No. 103-FZ “On activities carried out by payment agents involving the receipt of payment from individuals” came into force.

The FTA clarified the meaning of ‘resell’ for VAT. This may affect 0% Distributor’s 0% CT Rate.

The UAE MoF in Article 2(1)(k) of the Decision No. 139 qualified for 0% Corporate Tax rate ‘Distribution of goods or materials in or from a Designated Zone to a customer that resells such goods or materials, or parts thereof or processes...

Action Plan for the Protection of Intellectual Property

We will discuss an important and pressing subject: how to protect intellectual property; and how to ensure that the infringer of your exclusive rights is punished.

Arbitral tribunals may consider disputes on real estate

The Russian Constitutional Court has adopted a Resolution aimed at eliminating contradictions between arbitral tribunals and state courts regarding the arbitrability of disputes in the area of real estate.