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Russia Archive

  • September 2018

    US tax reform and BEPS boosting global M&A market

    September 07, 2018

    Many companies are abandoning their ‘wait-and-see’ approach to M&A activity as BEPS uncertainty clears and the US tax reform incentivises taxpayers to alter their tax structures, in-house tax directors and advisers have said.

  • August 2018

    The importance of working together

    August 24, 2018

    International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

  • The new tax function: Building a culture of no surprises

    August 24, 2018

    In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

  • Taxation of the digital economy – is it even worth it?

    August 24, 2018

    I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t really understand the current enthusiasm on the part of the OECD, the EU and governments to investigate ways to change the taxation of the ‘digitalised’ economy.

  • The real-time risks of tax technology

    August 09, 2018

    Real-time compliance tools offer tax authorities a new means of detecting un-taxed income, but the risks of data exchange may leave both governments and companies vulnerable to cyberattacks.

  • July 2018

    Andrey Grachev to head Eversheds Sutherland’s Russia tax practice

    July 29, 2018

    Andrey Grachev, an experienced attorney who works on domestic and international tax structures, has moved to Eversheds Sutherland.

  • Cryptocurrency taxes to soar amid regulation and market growth

    July 23, 2018

    Cryptocurrency tax collections could soar tenfold by 2023 as governments introduce regulations to expand the tax base and the market gains traction, observers said.

  • Thirteen tax partner promotions at Baker McKenzie

    July 18, 2018

    Baker McKenzie has announced a batch of promotions effective from July 1, taking its total number of new tax partners in 2018 to 13.

  • Carbon taxation revenue rose by 50% in 2017 – or did it?

    July 12, 2018

    Global revenue from carbon pricing rose by 50% in 2017 compared to 2016, says a new report from the World Bank. While companies can expect green taxes to keep rising, this statistic doesn’t quite tell the whole story.

  • European Tax Awards 2018: Winners announced

    July 12, 2018

    Europe’s leading tax firms dominated this year’s European Tax Awards through innovation and outstanding tax controversy management.

  • Evolution of Russia's beneficial ownership concept understanding

    July 12, 2018

    Dmitry Garaev and Anastasia Avdonina analyse the Russian Federal Tax Service's interpretation of the concept of beneficial ownership.

  • The ‘Harry Kane theory of value’ and the flaws in the EU’s digital tax plans

    July 10, 2018

    Value creation is where the problems begin with digital tax. How can you decide where the value is created by the England captain’s World Cup strip? Michael Devereux explores whether it is Russia, England or Bangladesh.

  • May 2018

    Does an asset deal prevent the transfer of historical tax risks in Russia?

    May 29, 2018

    It is usually understood that an asset deal should safeguard the buyer from the historical tax risks of the target company. To what extent this is true we would seek to illustrate based on the arbitration court case No. A36-2394/2016. The court ruled that the tax authorities were entitled to claim outstanding tax liabilities from the audited company's affiliate to which, in the authorities view, the audited company's business was transferred.

  • April 2018

    Plenty on planners’ plates: Tax Planning Survey 2018

    April 30, 2018

    The US Tax Cuts and Jobs Act and other countries’ responses to it, the BEPS project, various exchange of information agreements, incoming tax treaty changes and national elections are just a few of the obstacles ensuring that tax professionals have plenty of planning on their plates in 2018.

  • Digital issues and EU VAT reform take centre stage at ITR’s Indirect Tax Forum

    April 30, 2018

    The OECD’s David O’Sullivan opened ITR’s Indirect Tax Forum by talking about the role which web companies can play in collecting VAT and GST. Subscribers and delegates can download his presentation – and those of other speakers, including the EU’s Maria Teresea Fábregas – here.

  • Blockchain – $62 billion VAT fraud buster or just another tech bubble?

    April 05, 2018

    Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

  • March 2018

    European Tax Awards 2018 – Shortlist

    March 26, 2018

    The nominees have been revealed for International Tax Review and TP Week’s European Tax Awards.

  • ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

  • Embracing tax technology: The full perspective

    March 21, 2018

    Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

  • Global digital VAT/GST implementations: key questions

    March 21, 2018

    Businesses love certainty. It allows them to plan and act on short, medium, and long-term strategies. The unexpected brings operational complexities they do not need. Recently, as taxation of the digital economy gathers pace it is a case of ‘expect the unexpected’ for digital businesses operating globally. Taxamo’s Iman Deschâtres and JP McCarthy explore the topic.

  • Russia: VAT on e-services broadens to cover B2B supplies in Russia from 2019

    March 21, 2018

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • New anti-avoidance and information sharing measures in Canadian budget

    March 02, 2018

    Canada’s new budget bears little reaction to the US tax reform, but multinational companies should brace for some newly announced anti-avoidance rules and impending international information exchange.

  • February 2018

    Tax talent: The world's best transactional firms 2018

    February 27, 2018

    Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • Russia launches tax amnesty before CRS comes into effect

    February 21, 2018

    Russia has announced the launch of a capital amnesty and a tax-free wind up to allow business to declare assets. President Vladimir Putin has signed off on the plan just as international sanctions are tightening and the country awaits the common reporting standard (CRS) being implemented later this year.

  • January 2018

    Towards taxation of robots or their use?

    January 30, 2018

    The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

  • Russia: Russia adopts OECD BEPS 13 rules on three-tiered approach for transfer pricing documentation

    January 30, 2018

  • Final week to enter for the European Tax Awards

    January 23, 2018

    The deadline to submit for the European Tax Awards is fast approaching. Companies, firms and individuals working in jurisdictions across Europe should enter now.

  • Russia extends 'Google tax' as part of tax code changes

    January 02, 2018

    The Russian government is preparing to extend the so-called ‘Google tax’ as part of changes to its tax code after President Vladimir Putin signed off on the proposals in December 2017. The government has also announced several other changes.

International Correspondents