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A holding company is registered in the UAE free zone. It earns dividends and capital gains. Every once in a while, the Company deposits money in interest bearing accounts in UAE and foreign banks. The holding of shares qualifies for a 0%...
The Russian Government has submitted to the State Duma draft law No. 448566-8 concerning the return of a number of tax benefits to business which were in effect before certain provisions were suspended of double taxation treaties with a...
Article (20)(5)(a) of the Corporate Tax Law authorizes the MoF to ‘prescribe … the circumstances and conditions under which a Person may prepare financial statements using the cash basis of accounting’. On May 9, 2023 the...
The UAE Corporate Tax Law does not provide for separate tax accounting. The initial basis for calculating the corporate tax base is the financial statements, i.e. accounting data. This data is subject to adjustment in cases where the accounting...
The law on the “linear amnesty” has come into force. The Law was adopted in pursuance of the Russian President's instruction No. Pr-1842 dated 12 November 2020 to develop mechanisms for the registration of rights to infrastructure lines...
The Russian Ministry of Justice has drafted an official review of the Russian Government with respect to the draft of the federal law “On amending the Russian Code of Administrative Offences” submitted to the State Duma by Russian senators...
