Alexey Oskin

Quite recently material amendments have been introduced to the Civil Code of the Russian Federation, precisely to its part dedicated to corporate and real rights. However, the section of the first part of the Civil Code of the Russian Federation devoted to the contractual law remained untouched by lawmakers.

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.

The past year 2014 is best remembered for its succession of important and significant changes that affected the foundations of the Russian civil law. The adopted innovations did not come by the part of the civil law, which regulates corporate relations as well.

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.