Dear readers,
I am so happy to see you reading the pages of our corporate edition titled
“Korpus Prava.Analytics”.
The subordinated loan in the Russian law was the focal point of our autumn edition. Our specialist Oskin Aleksey reviewed the legal regulation of the subordinated loans and compared the subordinated and traditional crediting. We will follow up on this topic, as the analysis of ongoing changes to the regulatory and legal framework proves the lawmakers’ clear intention to improve the regulation of the subordinated instruments in Russia.
In this edition we have consolidated the topical information for the accountants on the expected introductions and disputable situations happening with the taxpayers. The article by the auditor Svetlana Sviridenkova is a kind of an overview of the questions frequently asked by our readers and colleagues.
Certainly, we have not bypassed the issue of application of a concept of actual right to the income in the international tax relations, as it is still one of the most topical subjects in the tax practice.
Our specialists keep on focusing on the issues related to inheritance. Find and read in this edition the article on introduction of the inheritance fund institution in Russia in 2018, which is a reception from the foreign law institutions.
As before, we show respect for any criticism and suggestions from our readers, and any question or feedback from you is always welcomed. Please contact us in any suitable way and we will do as much as we can to take note of all your requests.
Artem Paleev
Managing Partner
Korpus Prava
