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Elena Tchoubykina
CMS ad­vises PJSC Uralkali on their $850 mln pre-ex­port...
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.
Rus­sia in­tro­duces li­ab­il­ity for fail­ure to ad­opt product...
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.
Trans­fer pri­cing court prac­tice de­vel­op­ment: the first...
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.
The Su­preme Court’s new cla­ri­fic­a­tions on dis­putes...
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.
September 2017
CMS - Where to find us
Trans­fer pri­cing court prac­tice de­vel­op­ment: the first pos­it­ive de­cision...
The Mo­scow Com­mer­cial Court on 16 June 2017 took the first pos­it­ive de­cision* in fa­vour of a tax­pay­er in a case re­lat­ing to the ap­plic­a­tion of the Rus­si­an trans­fer pri­cing (“TP”) rules un­der Sec­tion V.
August 2017
CMS - Facts & Fig­ures
The Su­preme Court’s new cla­ri­fic­a­tions on dis­putes with for­eign ele­ments:...
The Plen­um of the Su­preme Court of the Rus­si­an Fed­er­a­tion (the “Su­preme Court”) re­cently pub­lished a Res­ol­u­tion “On com­mer­cial courts’ con­sid­er­a­tion of cases on eco­nom­ic dis­putes arising from re­la­tions that are com­plic­ated by a for­eign ele­ment” (the “Res­ol­u­tion”).