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Law firm Pepeliaev Group advises that the OECD is carrying out a public consultation on the scope of the future revision of Chapter VII (Intra-Group Services) of the Transfer Pricing Guidelines. The issues proposed for consideration attest to the changes in the approaches OECD countries are taking to substantiating expenses on intra-group services and to whether it is possible to bring such approaches considerably closer to the practices of Russian tax authorities.
Pepeliaev Group advises of an improvement of the position of taxpayers in court disputes relating to the application of beneficial rates under DTTs in the context of intra-group loans.
Pepeliaev Group advises that, on 1 June 2018, the law “On financial transactions” will come into effect which amends certain regulations concerning loan agreements.
Pepeliaev Group reminds you that the timeframe for the registration of foreign nationals with migration authorities during the above period has been reduced considerably.
Pepeliaev Group advises that, starting from 1 June 2018, the Law on Financial Transactions[ has come into force, which considerably has expanded the opportunities of using the escrow mechanism.
Pepeliaev Group advises that, on 22 March 2018, the Legislative Assembly of the Republic of Karelia adopted a law introducing an investment deduction for profit tax.
