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November 2017
CMS - Where to find us
Com­pan­ies should be per­mit­ted to mi­grate from one EU mem­ber state...
A com­pany re­gistered in and gov­erned by the laws of one EU mem­ber state should be per­mit­ted to “con­vert” it­self in­to a com­pany gov­erned by the laws of an­oth­er EU mem­ber state, provided it sat­is­fies the rel­ev­ant con­di­tions laid down by the des­tin­a­tion state.
Your in­tro­duc­tion to CMS
EU Frame­work for resolv­ing double tax dis­putes
The EU Eco­nom­ic and Fin­an­cial Af­fairs Coun­cil has ad­op­ted a Dir­ect­ive to cre­ate a new sys­tem to re­solve double tax­a­tion dis­putes between EU Mem­ber States. This meas­ure will af­ford tax­pay­ers a trans­par­ent pro­cess with clear dead­lines ap­plic­able to tax au­thor­it­ies.
November 2017
CMS - Facts & Fig­ures
Leg­al en­tit­ies ob­liged to dis­close their be­ne­fi­ciar­ies with­in five...
De­cree No. 913*, which has ap­proved the rules that ob­lige leg­al en­tit­ies to dis­close the in­form­a­tion about their be­ne­fi­cial own­ers (the “De­cree”), came in­to force on 18 Au­gust 2017. The new rules set out the pro­ced­ure and time­frame with­in which leg­al en­tit­ies.
CMS ad­vises PJSC Uralkali on their $850 mln pre-ex­port...
Pub­lic Coun­try-by-Coun­try Re­port­ing; Tax­pay­er­s' Rights
Ap­pro­pri­ate Use of Coun­try-by-Coun­try Re­ports The OECD has now pub­lished Guid­ance (avail­able here) on the ap­pro­pri­ate use of Coun­try-by-Coun­try Re­ports (‘Cb­CRs’) by na­tion­al tax au­thor­it­ies. This is in re­sponse to some val­id MNE con­cerns that tax au­thor­it­ies.
Rus­sia in­tro­duces li­ab­il­ity for fail­ure to ad­opt product...
Man­dat­ory IP dis­putes pre-tri­al set­tle­ment pro­ced­ures
As we pre­vi­ously re­por­ted, many dis­putes have since 11 Ju­ly 2017 been ex­cluded from the scope of the man­dat­ory pre-tri­al dis­putes set­tle­ment pro­ced­ure that took ef­fect on 1 June 2016 in Rus­sia. Cer­tain types of IP dis­putes were not ini­tially ex­cluded from the.
Trans­fer pri­cing court prac­tice de­vel­op­ment: the first...
Rus­sia in­tro­duces li­ab­il­ity for fail­ure to ad­opt product re­call meas­ures
The amend­ments* to the Code on Ad­min­is­trat­ive Of­fences of the Rus­si­an Fed­er­a­tion came in­to force on 30 Ju­ly 2017. The amend­ments have es­tab­lished li­ab­il­ity for fail­ure to take product re­call meas­ures. Pre­vi­ously, there was no such li­ab­il­ity in the Rus­si­an le­gis­la­tion.