Analytics and brochures

Pepeliaev Group advises that a draft law has been adopted in the third reading, which amends the Russian Civil Code in the sphere of digital rights.

Pepeliaev Group advises that an updated procedure for audits with respect to compliance with personal data legislation has come into force.

Pepeliaev Group advises you about the court practice regarding advertising and marketing expenses which a taxpayer that is a manufacturer of goods has incurred within intra-group relations. The position of the court regarding this case may apply to other similar disputes.

Starting from 1 January 2019, the rule of Law No. 244-FZ dated 3 July 2016 came into effect. Under this rule, foreign companies providing electronic services to individuals and legal entities in Russia will themselves have to calculate and pay VAT on the value of the services provided.

Pepeliaev Group advises that the Russian Ministry of Finance has published its Guidelines on a mutual agreement procedure.

Law firm Pepeliaev Group advises that the court has used in practice the conclusions of Letter No. SA-4-9/8285 of the Russian Federal Tax Service dated 28 April 2018 regarding the application of international tax treaties by foreign holding companies that serve the interests of a single group of persons.