Analytics and brochures
Job offer letters are a relatively new development in Russian practice, and there is no mention of the concept in Russian labor law. This useful instrument is one of those things that has been commonplace internationally for decades, without impinging on the consciousness of Russian companies or employees.
In the past 10 years Russia has seen fundamental changes in both its tax system and tax administration. The tax legislation’s unified general provisions are described in Part One of the Tax Code; all of the taxes and tax regimes are described in Part Two. There are 13 taxes and four special tax regimes under the Tax Code. Part One of the Tax Code has 45 amendments, and Part Two has 216.
The Russian taxation outlook for 2013 may be viewed as having three main strands: transfer pricing, case law, and de-offshorisation.
As 2013 begins, a clear trend has already developed in administrative law regulation: rhetoric proclaiming liberalism and a willingness to listen to business, stands side by side with ever harsher regulation. To this end, new regulatory obligations have been imposed, some going beyond what is standard for business and all increasing the state’s power over business.
Many taxpayers fail to use legitimate means to cut their tax burden, because they do not know that these means exist, they are afraid of having to prove their point before the tax authorities or are just unwilling to depart from their long-established accounting practice.
Currently, considerable discussion surrounds the so-called ‘Roadmap’ that is being developed by the Russian Federal Antimonopoly Service (FAS). This document offers a programme of steps to develop competition between 2013 and 2018. The Roadmap puts forward a range of measures aimed at making the FAS more independent in administrative, functional and financial terms.