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Analytics and brochures

Articles and comments
23 July 2024
The UAE Tax Case Study. Distribution for the manufacturing
The distribution of materials from a Designated Zone to a customer who processes these materials and sells the product of processing qualifies for the 0% Corporate Tax rate in the UAE. Manufacturing is defined as an activity separate from P...
Alerts
18 July 2024
Tourist tax is being introduced

Pepeliaev Group advises that, pursuant to Federal Law No. 176-FZ dated 12 July 2024, starting from 2025 the resort levy that is being charged in a number of Russia’s constituent entities by way of an experiment will be transformed ...

Alerts
16 July 2024
Tax amnesty in the case of the "splitting up of a business"
The State Duma and the Federation Council have adopted the final version of a draft lawwhich sets the rules of a “tax amnesty” for taxpayers that use the “splitting up of a business”.
Alerts
12 July 2024
Appeals considered by the Russian Federal Tax Service in Q1 2024: an overview

The Federal Tax Service has issued a new Overview of legal positions based on the results of taxpayers’ appeals considered in Q1 2024. The Overview presents 30 points relating to different matters including VAT, administration, identifying...

Articles and comments
10 July 2024
The UAE Tax Case Study. VAT for indirect export
This case study addresses several major issues related to the application of a 0% VAT rate to indirect exports in the UAE. First, it considers the resale of goods that were already sold for subsequent export within the UAE. Second, it explores...
Legal overviews
09 July 2024
Restrictions and measures of state support for business: the digest for 24 June – 7 July 2024
The temporary procedure has been updated of how economically significant enterprises should disclose and submit information; fines can be multiplied for violating the requirements for protecting restricted information; the mechanism is ...
Articles and comments
05 July 2024
The FTA’s Free Zone Persons Guide. Substance for HQ services
The FTA’s Free Zone Persons Guide.
HQ services are Qualifying Activity and other intragroup services are not. How to distinguish between them? Read more in the publication of Andrey Nikonov and Maria Nikonova.
Articles and comments
04 July 2024
The UAE Tax Case Study. Ancillary of incidental: effect for the UAE Corporate Tax
The FTA’s Free Zone Persons Guide.
We delve into differentiating between Ancillary and Incidental Activities. Read more in the publication of Andrey Nikonov and Maria Nikonova.
Articles and comments
03 July 2024
The UAE Tax Case Study. Free Zone status for Corporate Tax
The FTA’s Free Zone Persons Guide.
In the Free Zone Persons Guide, The FTA instructs ‘all taxpayers’ to ‘check with their respective Free Zone Authority to confirm if they operate in a Free Zone or Designated Zone for Corporate Tax purposes’....