Analytics Publications Tax practice

29
April
2016

Coordination of actions as a tax trick

What actions of taxpayers are considered by inspectors as needing coordination? What arguments can be used to help fend off claims made by tax authorities? What will help a company to reduce its tax risks when concluding a contract?

Tax disputes
26
February
2016

How to calculate fees for over-weight transport

Who should pay, and how much should be paid for vehicles weighing more than 12 tons? Is it possible to include such payments as operating expenses? What documents are needed? And what penalties await the violators? Details in this article.

Сollective of authors, VEGAS LEX
Uchet v stroitelstve (Accounting in the construction)
3
December
2015

What to do with imputed bad faith

Using an additional charge of bad faith – is an old headache for many companies. Disputes involving such issues often turn into a contest of evidence presentation – the one presenting the most convincing evidence is the winner. Positive for payers examples from actual practice are presented by Senior lawyer at VEGAS LEX law firm.

Сollective of authors, VEGAS LEX
Tax disputes
7
September
2015

Foreign business in Russia

In 2015, many events took place in the Russian tax legislation sphere, and new trends were formed in judicial practice involving tax disputes, which, on the one hand, allows us to consider Russia as a very promising market for investments, providing significant tax incentives, in comparison with other countries, but on the other hand – it requires more fine tuning of one’s business.

Yuriy Ivanov, Head of Tax practice
EZH-Yurist
22
June
2015

The Tax Code has received new amendments

The Federal Law of 08.06.2015 № 150-FZ & nbsp; introduced further changes in the first and second parts of the Tax Code, the majority of which came into force from the date of publication of the law. The main amendments relate c taxation of controlled foreign companies symmetrical adjustments of the controlled transactions, as well as an increase in the threshold value of the property for the recognition of its depreciable. & Nbsp;

Business and Life
1
April
2016

CFC: amendments in 2016

Law No 32-FZ “On Amendments ...” was signed on 15 February 2016. Amendments were made to the RF Tax Code related to the taxation rules for controlled foreign companies (CFC), tax residency status of organizations, as well as the special characteristics of claiming tax benefits provided under international agreements on the avoidance of double taxation. The bulk of these amendments shall enter into force on 15 February 2016. Some rules, in particular those regulating the procedure to follow for confirmation, by foreign legal entities, of the right to use tax benefits, shall enter into force on 01 January 2017. Certain rules will apply retroactively to legal relations arising as 01 January 2015. We discuss these latest changes.

EZH-Yurist
22
January
2016

How to rehabilitate “fictitious” transactions

Tax authorities are increasingly losing disputes in the courts, in cases involving alleged fictitious transactions. However, this is not preventing inspectors from interpreting the norms of the Tax Code of the RF in their own interests, thus denying taxpayers the right to obtain timely reimbursements of taxes from the budget. An example of one such case is presented by Igor Gusev, senior lawyer at the VEGAS LEX Law Firm.

Сollective of authors, VEGAS LEX
Tax disputes
24
November
2015

Law on CFCs

In 2015, the Federal Law dated 24 November 2014 No. 376-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (regarding taxation of profits of controlled foreign companies and profits of foreign organizations)”, the so-called “Law on CFCs”. The essence of the adopted amendments amount to, in particular, the taxation of retained earnings of foreign companies (structures without legal entity status), owned and managed by Russian taxpayers. In addition, the Law on CFCs brings together other special rules to combat tax evasion (specific anti-avoidance rules – SAAR), such as the concept of the beneficial owner of income, tax residency of legal entities, as well as to counter indirect sales of immovable property.

23
July
2015

Recognition of debt after the expiry

On June 1, 2015 came into force the next set of amendments to the Civil Code. One of the most important stories in this section affects the ratio of the limitation period and the recognition of the debt liable party.

EZH-Yurist
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