Its definition was introduced by Ministerial Decision No. 139 of June 1, 2023. On October 27, the MoF replaced this decision with Decision No. 265. The latter does not include the definition of a Designated Zone (DZ). Read...
The FTA’s Free Zone Persons Guide provides substantial input in obtaining clarity. However, some clarifications requires further details. Specifically, the Guide addresses how to distinguish between a main Qualifying Activity from ancillary...
On 21 June 2024, draft law
No. 652920-8 “On amending article 12 of the Federal Law ‘On counteracting
extremist activity’ and articles 5 and 38 of the Federal Law ‘On advertising’”
(the “Draft Law”) was put before the State Duma.
The subject of this study is the distribution of customized or upgraded software solutions. Income generated from copyrighted software may qualify for the 0% Corporate Tax rate. Read more in the article of Andrey Nikonov, Senior Partner,...
Economically
significant companies will be fined for a breach of requirements in the sphere
of corporate relationships; information security services from hostile states
have been banned; the list of resources where it is prohibited to p...
In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and enjoyment rule. As usual, we utilize international case law and administrative...
The main provisions of the draft law, which concerns personal income tax and insurance contributions and has been submitted to the State Duma by the Russian Government.
The provisions of a draft law that concern taxes on entrepreneurial activity and property taxation and has been submitted to the State Duma by the Russian Government.
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