Amendments made by Federal Law No. 308-FZ of October 22, 2014 established a new procedure for initiating criminal cases in tax-related offenses (art...

Without a doubt, 2014 can be regarded as a turning point in the development of tax law relations: taxpayers moved from a conservative approach in matters...

On April 9, 2014, the Finance Ministry issued guidelines on the application of agreements on the avoidance of double taxation (DTAs), which requires...

Rules for controlled companies, expansion of legal entity residency and beneficial ownership concepts … It certainly will not be "boring."

The tax authorities are continuing to use a blunt instrument approach to some issues, though the scalpel was invented long ago.

Rumor had it that in the spring of this year, a draft law on the regulation and taxation of cost sharing agreements between affiliates was to be...

The Russian government cannot ignore the fact that Russia's investment climate is far from ideal. In January-April 2012, $42 billion left Russia...

Before carrying out a transaction, it is important to check the tax consequences. Ignoring the tax aspects may result in a seemingly desirable deal...

Even if a tax audit results in the tax authority having complaints concerning wrongly calculated taxes and those complaints are essentially justified...

We have already become used to record-breaking numbers of amendments to Russian tax law. Legislators are rewriting rules, articles and sometimes...

Tax audits are never the most pleasant experience for taxpayers, irrespective of how “clean” they may be. Any tax audit will create additional burdens...