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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.

Newsletter. Special Issue. Legal Entities. August 2014

29.08.2014, Dmitri A. Lubomudrov
This overview describes the main novelties of the seventh package of changes to the Civil Code of the Russian Federation made by the Federal Law “On Amendments to Chapter 4 of Part One of the Civil Code and Repeal of Certain Provisions of the RF Legislative Acts”, dated May 5, 2014, No. 99-FZ. The changes concern the provisions on legal entities. The majority of the provisions are effective as of September 1, 2014.

Newsletter. Law Update. March - April 2014

19.05.2014, Dmitri A. Lubomudrov
  • Legal Entities
  • Purchases
  • Counteraction to Money Laundering
  • Court Practice. Freedom of Agreement
  • Court Practice. Void and Invalid Contracts
  • Civil Law Reform

Newsletter. Law Update. January – February 2014

  • Courts
  • Antitrust Laws
  • The Skolkovo Innovative Center
  • Counteraction to money laundering
  • Court practice

Newsletter Tax Update October-November 2013

  • Proposed revocation of the special procedure for initiation of criminal tax offence cases
  • A new procedure for imposition of the individual income tax and the profit tax on earnings from securities paid to foreign organizations acting on behalf of third persons
  • Undercapitalization: the coefficients for calculation of the limit interest on a loan subject to deduction with respect to the profit tax are retained for 2014
  • Earnings from sale (redemption) of shares in mutual investment funds are included in the list of earnings from a source in Russia for the profit tax purpose


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