It has been three years since the Law On Controlled Foreign Companies was adopted. The law has become an integral part of the Tax Code of the Russian Federation. Many things have changed for the past three years. In the course of adoption of amendments to the law, certain [...]
Anna Senchenko, LL. M.
Anna Senchenko, LL. M.
Leading Lawyer
Tax and Legal Practice
Korpus Prava (Russia)
Autors Articles
Reconnaissance in Force
CHALLENGES / OPPORTUNITIES changes in Hong Kong taxation
Hong Kong laws governing the taxation procedure for passive income from foreign sources were amended. Requirements for exemption from the corporate tax were supplemented by the economic substance requirement for the companies that meet the criteria specified in the law.
Even If You Sit on the Stream Bottom, You Cannot Be a Fish
On July 5, 2016, the European Commission published a document-proposal with amendments to the Fourth EU Directive on the prevention of the use of the financial system for money laundering or terrorism financing purposes, known as 4AML.
Legal design in working with agreements
The first and most noticeable part of Legal design is the form, i.e. the way the document looks. Earlier on, more attention was paid to decorating a document: complex font, beautiful thick paper, and other ‘high status’ elements. But now, in the age of digitalization, the focus has shifted [...]
