Analytics and brochures

Pepeliaev Group advises that Russian Ministry of Finance has placed, for public consultation a draft law "On amending Chapter 21 of Part II of the Russian Tax Code (regarding the procedure for determining the tax base when an advance payment is received). 

At the federal level, industrial agreements have been adopted setting additional obligations and automatically extending to companies engaged in the timber industry in Russia. To refuse to join the agreements, companies should submit well-grounded refusals to the Russian Ministry of Labour and Social Protection (the "Ministry of Labour") by 8 October 2015.

Pepeliaev Group advises that the Russian Government has adopted a Resolution (the "Resolution") which has amended the rules for registering and re-registering the maximum selling prices for manufacturers of medicines included in the List of Vital and Essential Medicines ("VEM"). The Resolution also provides for a new method for calculating such prices .

The Resolution came into effect on 1 October 2015. 

Pepeliaev Group reminds you that, as early as on 1 January 2016, the ban on using ‘staff leasing’ (in Russian ‘zayomny trud’) is to take effect.

Pepeliaev Group advises that merging a loss-making company into a profitable one and including the former's losses in the form of negative exchange rates in the expenses of a profitable company may be recognised by the courts as actions aimed at obtaining an unjustified tax benefit.

Pepeliaev Group reminds you that the Code of Administrative Court Procedure of the Russian Federation (the 'Russian Code of Administrative Court Proceedings') takes effect on 15 September 2015.