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Pepeliaev Group advises that a number of judicial acts have been adopted to clarify the ways of participating in court hearings online (without attending the court in person).
Pepeliaev Group advises that: Russia has completed internal procedures necessary for beginning the use of the Multilateral Convention (MLI) with separate countries that are partners with the Russian Federation under double taxation treaties (DTTs); the Procedure of conducting mutual agreement procedures within the framework of DTTs is planned to be specified; the format for notifying participation in an international group of companies (IGC) has been changed; an opportunity has emerged to submit notifications of participation in foreign companies and unincorporated foreign structures through a personal account of the taxpayer and the ‘Nalogi FL’ mobile application.
The Russian Federal Tax Service has published Letter No. BS-4-11/7300@ dated 29 April 2020, in which it has clarified the procedure for paying reduced insurance contributions for small and medium-sized enterprises (“SMEs”).
