Arts and Life
Mothers & Daughters
Arts and Life
Articles by Dzhangar Dzhalchinov
B2B: Recent Amendments and the Threat of Criminal Prosecution to Combat Tax Avoidance
Amendments made by Federal Law No. 308-FZ of October 22, 2014 established a new procedure for initiating criminal cases in tax-related offenses (art...
B2B: Tax Risks and Tax Opportunities
Without a doubt, 2014 can be regarded as a turning point in the development of tax law relations: taxpayers moved from a conservative approach in matters...
B2B: Finance Ministry Moves to Fight Abuse of Double Taxation Agreements
On April 9, 2014, the Finance Ministry issued guidelines on the application of agreements on the avoidance of double taxation (DTAs), which requires...
B2B: Swing High, Swing Low
Rules for controlled companies, expansion of legal entity residency and beneficial ownership concepts … It certainly will not be "boring."
B2B: Rearming the Tax Authorities
The tax authorities are continuing to use a blunt instrument approach to some issues, though the scalpel was invented long ago.
Rumor had it that in the spring of this year, a draft law on the regulation and taxation of cost sharing agreements between affiliates was to be...
Big Brother Is Watching You
The Russian government cannot ignore the fact that Russia's investment climate is far from ideal. In January-April 2012, $42 billion left Russia...
Justified Expenses: Staying Within the Mark
Before carrying out a transaction, it is important to check the tax consequences. Ignoring the tax aspects may result in a seemingly desirable deal...
Remedies Against Tax Surrealism
Even if a tax audit results in the tax authority having complaints concerning wrongly calculated taxes and those complaints are essentially justified...
A Fly in the Ointment
We have already become used to record-breaking numbers of amendments to Russian tax law. Legislators are rewriting rules, articles and sometimes...
Defense Against Repeat Audits
Tax audits are never the most pleasant experience for taxpayers, irrespective of how “clean” they may be. Any tax audit will create additional burdens...