Alexey Oskin

In recent years a trend towards registration of companies in the European jurisdictions with middle-income tax. This is due to the fact that often such states and Russia signed a treaty on the avoidance of double taxation, the advantages of which can be used in planning taxation of Russian [...]

The rationale for participation in the second amnesty stage, as well as implementation of tax-free liquidation procedure, may be determined only after a detailed analysis and review of such factors as the structure of assets, history and procedure of their acquisition.

In accordance with the generally accepted definition, "crowdfunding" means collective cooperation of individuals who voluntarily pool their money and/or other resources together to support initiatives, efforts and projects of other people or entities.

The past year of 2019 was quite rich in tax disputes concerning the issues of determining and qualifying a beneficial owner of income. In this article, we offer a review of key court decisions made in 2019. At the same time, in this article we will only pay attention [...]