Analytics and brochures
The Russian Supreme Commercial Court’s approach to the landlord and tenant sector is marked by its balance. In its attempts to tailor its approach to the developing practice on the Russian market, the Court is trying to meet the needs of both tenants and landlords.
Ten years ago the new Russian Labour Code came into force, replacing the old Soviet-style “KZoT” (Code of Labour Laws). This was a new dawn for employment relationships in Russia. Since then, practicing labour lawyers and HR specialists have witnessed far more dramatic developments and modernization in the sphere than in the preceding 30 years or more.
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.