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Articles by Anna Zvereva
Car Allowance — Tax Effective?
Employment contracts with top managers of Russian companies (or local branches of foreign companies) often provide for the payment to the employee...
Certain Issues Concerning Adjustments to Customs Value
It would be contentious to suggest that the Supreme Commercial Court's position applies generally rather than to VAT calculation only.
Customs Duties on Imports: Solving the '5-Year Term Problem'
This article reviews a recent court case on the application of customs benefits to equipment imported as a contribution to the charter capital of a...
Transfer Pricing Law: Reselling Goods
Major suppliers of foreign goods often establish a subsidiary in Russia for the purposes of purchasing and importing foreign goods into Russia in order...
Determining Income in Related Party Transactions: Choice and Application
On Jan. 1, 2012, Federal Law No. 227-FZ on amendments to certain legislative acts of the Russian Federation to improve the principles of price determination...