We are glad to welcome you to our new edition of “Korpus Prava.Analytics”.
Articles of our autumn edition answer interesting and topical questions. One of the key topics remains the third stage of the capital amnesty, which will last until February 29, 2020. This time Tatiana Frolova takes a close look at the process of redomicilation of foreign companies to the Russian Federation. It should be noted that redomicilation has become the main condition of the current amnesty.
“Invest one third in real estate, one third in business and another one third in gold”. Is this the right approach to the family capital formation in the long term? Dr. Ariel Sergio Goekmen, a board member of Schroder & Co Bank AG, Zürich, answers inter alia this question regarding the preservation of the family wealth for numerous generations.
Julia Vints dedicates her article to peculiarities of the updated standard for accounting of financial instruments IFRS 9. You will learn about the key changes to the classification and evaluation of financial assets, as well as the difficulties companies face when applying new rules for impairment of financial assets.
The latest issue once again returns to BEPS plan, only now we will analyze the issue relevant for 2019 in more detail, i. e. requirements of offshore jurisdictions on arrangement of economic substance as part of the said plan.
In recent years, regulatory authorities have focused a lot on the application of the concept of the beneficial owner of income. For his article, Alexey Oskin, deputy director for tax and legal practice, has prepared an extensive collection of recent court decisions related to the application of this concept.
We hope this feature material will be really beneficial for you. We look forward to your recommendations and questions, and we will do our best to cover them in our next edition or news feed on our website or Facebook page.