Olga Kuramshina

The year 2015 turned out to be rich in amendments regarding procedures of state registration of legal entities and sole proprietors. First of all, it is related to the fact that in the last two years corporate law underwent significant alterations, and secondly, experience has proven that tax authorities [...]

Notorious events in the Crimea and in the southeast of Ukraine have caused major changes in European and American economic policy concerning the Russian business and, subsequently and promptly, reciprocal measures on the part of the Russian administration.

As we have written in special annual edition of Analytics, in September 2014 radical amendments  were introduced to the Russian civil law concerning corporate law provisions. The lawmaker has significantly revised structure of types of legal entities operating in the Russian Federation, and introduced new terms previously unfamiliar to [...]

Although in the past year the most notable and discussed reforms were the reforms of tax legislation, another noteworthy trend should be noted as well. Lawmakers have begun to actively reform one of the most, perhaps, static branches of the Russian law – the labor legislation.

One of the most discussed topics throughout 2018 was active implementation of a risk-based approach among tax authorities. This article covers the highlights of 2018 associated with the advent of the "digital era" of taxation.

The Organization for Economic Co-operation and Development, or the OECD approved a global response plan with the Base Erosion and Profit Shifting, or the BEPS in 2013

Syndicated credit (loan) is a financial instrument, which provides for getting loan-based funding from several persons and sharing rights, obligations and risks attributable to lending among them.

In 2015 and 2016, several cases based on pricing regulation norms were already heard by arbitration courts, however, they mainly covered either rights of local tax authorities to apply provisions of transfer legislation when proving unjustified tax advantages, or conditions of qualifying parties as interdependent.

For many years Cyprus has been and still is an almost single-option jurisdiction for international tax planning for Russian business. There are many reasons for this, starting with highly favorable tax system and ending with affordable prices for the establishment and maintenance of business of legal entities.