Analytics and brochures

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.

Pepeliaev Group draws your attention to the new legal positions the Russian Supreme Court has formed concerning foreclosure in bankruptcy cases involving individuals and the exercise of creditors’ other rights. 

Pepeliaev Group advises that the President of the Russian Federation has signed Federal Law No. 489-FZ dated 25 December 2018, which significantly changes the status of clinical guidelines.