In accordance with the generally accepted definition, "crowdfunding" means collective cooperation of individuals who voluntarily pool their money and/or other resources together to support initiatives, efforts and projects of other people or entities.
Tax and Legal Practice
Korpus Prava (Russia)
The Russian Parliament adopted a number of legislative acts regulating the possibility of conducting the redomiciliation procedure of foreign companies in the Russian Federation in exchange for providing tax advantages.
In recent years a trend towards registration of companies in the European jurisdictions with middle-income tax. This is due to the fact that often such states and Russia signed a treaty on the avoidance of double taxation, the advantages of which can be used in planning taxation of Russian [...]
At the end of 2018, several enactments were adopted to introduce significant amendments to the tax legislation of the Russian Federation. Among them: the introduction of a tax for the self-employed, changes in the field of transfer pricing, changes in the legislation on CFC.