Dear readers,

Welcome to the pages of this year’s first issue of Korpus Prava.Analytics.

As usual, in our winter issue, we highlight numerous changes that have been introduced into legal regulations of the Russian legislation this year. For instance, you will find a complete updated list of income exempt from income tax and learn about the features of the law regulating relations arising from investing through crowdfunding that comes into force.

In the article written by Anna Senchenko, Leading Lawyer, you will get answers to frequently asked questions about Cyprus, namely: why to become a Cyprus tax resident and how to do it, what are the features of transfer pricing on the island, what are the conditions subject to which a foreign company is considered to be controlled.

Last year, the currency legislation underwent a number of changes — amendments were made twice. The article written by Tatiana Frolova, Leading Lawyer of Korpus Prava Private Wealth, where all innovations are described in details — those that entered into force in 2019 and those to be adopted in 2020 — will help you deal with those changes.

In addition to legal practice, in this issue you will also find out about innovations concerning accounting and taxes that were summarized by Viktoria Dordzhi-Goryaeva, Audit Practice Specialist.

I hope that the materials of the issue will be most useful for you and your business. We look forward to your suggestions and questions that we will try to analyze in our next issue or news article on our website / Facebook page.

Have a nice and useful reading!

Artem Paleev
Managing Partner
Korpus Prava