Yana Karausheva

Yana Karausheva

Ex-Junior Lawyer

Tax and Legal Practice

Korpus Prava (Russia)

Autors Articles
VAT without Borders: Higher Justice

This article continues a series of publications about the system of imposition of value-added tax in the European Union. This issue is dedicated to a number of court decisions adopted by the highest judicial authority of the European Community regarding VAT imposition in 2013-2015.

What the Last Year Produced: Review of Law Amendments in 2015

2015 passed under the sign of capital amnesty initiated by the President of the Russian Federation and implemented by the legislator. According to data published in mass media at the end of last year, voluntary declaration by citizens of assets abroad turned out to be less in demand than [...]

VAT without Borders: A Dangerous Carousel

This article continues the series of publications about the system of taxation with value-added tax in the European Union. In most cases VAT evasion schemes exploit the privilege stipulated by law for transactions concerning cross-border supply of goods when goods are transported from one state of the European Union [...]

Russian VAT Overtakes Modern Times

Since January 1, 2017, new rules for VAT taxation of foreign entities that provide services to individuals in electronic form or through the Internet (hereinafter, the e-services) come into effect. According to the amendments to the Tax Code of the Russian Federation , if a buyer of such services [...]