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Newsletter. Application of the Concept of 'Beneficial Ownership of the Income to Dividends'. November 2016

01.11.2016, Valentin N. Moiseev, Evgeny D. Kalinin

Decision of the Arbitrazh (Commercial) Court of Moscow dd. October 31, 2016 in Case No А40-113217/2016
The Arbitrazh Court of Moscow has rendered a decision declaring lawful the denial of application of a concessionary tax rate to dividends payable to companies being residents of the Republic of Cyprus. The denial is motivated by the tax authority’s opinion to the effect that the Cypriot shareholders served as a “conduit company”, i.e. were flow-through companies specially established to make benefitting from the Double Taxation Treaty (DTT) with Cyprus possible. The said decision is especially important in the light of the fact that the tax authority had been auditing liabilities of a Russian company which was the source of dividends, over the period that preceded the introduction in the Russian Tax Code (from the year 2015) of the concept of “beneficial ownership of the income” (the audit covered the year 2011). To substantiate its findings the Court invoked the concept of unjustified tax benefit.

Newsletter. On Eligibility for Tax Benefit. October 2016

17.10.2016, Valentin N. Moiseev, Evgeny D. Kalinin
The Judicial Board for Economic Disputes (“JBED”) of the Supreme Court of the Russian Federation issued a ruling of August 18, 2016, No.309-КГ16-838, which may be of interest to all taxpayers. It formulates certain approaches to resolution of disputes over deductions from taxable profit and VAT offsets under invoices from suppliers who are suspected of tax evasion by tax authorities.

Newsletter. Labor Law Update. July 2016

22.08.2016, Marina V. Abramova
July 2016 saw several important events relating to regulation of labor relations. The federal laws signed in July by the President of the Russian Federation introduce amendments to the RF labor laws, concerning various issues, including: labor compensation and employer’s liability for a delay in payment of salaries or wages, regulation of labor of employees of microenterprises, introduction of the concept of independent assessment of qualification. Furthermore in July  amendments to the RF Labor Code, relating to application of professional standards took effect.
Please find enclosed our Newsletter covering the most significant changes in the labor legislation, that became effective and were enacted in July 2016.

Newsletter on Limitation of Government and Municipal Procurements of Foreign-Manufactured Essential Medicinal Drugs

09.12.2015, Alexey A. Gorodissky
On November 30, 2015 the RF Government issued the Resolution, No. 1289, “On Limitations and Requirements for Admission of Foreign-Manufactured Medicinal Products Included in the List of Vital and Essential Medicinal Drugs for the Purpose of Government and Municipal Procurements”, which has been labeled as “Third-is-a-crowd Resolution”. The Resolution prohibits government purchases of foreign drugs if at least 2 analogue drugs from the European Economic Union are tendered. AGP offers a short overview of the Resolution.

Newsletter. Special Issue. Intellectual property. Change of Name of a Legal Entity. February 2015

06.02.2015, Alexey A. Gorodissky
Rospatent specifically informs IP owners that change of an entity’s legal form as part of it name in accordance with the new provisions of the Russian Civil Code requires amendment of the relevant IP Registers. For more information please see our Newsletter special issue.


all overviews

Overview of Changes to Tax Legislation

09.03.2016, Valentin N. Moiseev
Two laws signed by the President of Russia in mid-February introduce significant changes to the RF Tax Code, relating to taxation of controlled foreign companies (CFC) and undercapitalization rules. AGP lawyers offer a brief overview of the most essential changes.

Overview of the RF Supreme Court’s Explanations Regarding Reimbursement of Legal Costs

24.02.2016, Olga L. Glazkova
During February 2016, the Plenum of the RF Supreme Court published its Resolution regarding reimbursement of legal costs.  AGPs Overview discusses most significant issues covered by the Resolution,  such as basic principles of cost reimbursement, reimbursement terms for costs incurred during pre-judicial procedures, cost distribution upon partial satisfaction of claim, etc.

Overview of Specifics of Loaned Labor Legal Regulation Effective as of January 01, 2016

05.02.2016, Marina V. Abramova
On January 01, 2016 amendments to the Labor Code and other legislative acts of the Russian Federation, that have modelled a conceptually new approach to the regulation of the personnel provision matters went into effect. We would like to bring to your attention our Overview discussing basic provisions and principles of the new Russian loaned labor legislation

Overview of Amendments to the Russian Tax Code, that Went into Effect on January 1, 2016

01.02.2016, Valentin N. Moiseev
AGP lawyers offer a brief overview of the most essential amendments to the RF Tax Code, that went into effect in 2016.

Overview of the New Legislation on Arbitration in Russia

25.01.2016, Ivan S. Zykin
The reform of arbitration which had been under lively discussion among the legal community has finally been implemented. By tradition on the New Year’s eve the President signed the laws recently approved by the Parliament. Therefore, this year we are going to have a new arbitral legislation. We have prepared for you an overview of the novelties which we consider the most important ones.