Alexey Oskin

Alexey Oskin

Deputy Director

Tax and Legal Practice

Korpus Prava (Russia)

Autors Articles
Overview of Recent Court Decisions Related to the Application of the Concept of the Beneficial Owner of Income

In May 2019, the Federal Tax Service summarized the law enforcement practice in disputes in which the tax authorities established that international agreements had been abused. In particular, the concept of “person beneficially entitled to income (beneficial owner)” is widely used as a universal instrument to combat abuse.

Amendments to the Second Part of the Civil Code of the Russian Federation

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.

Major Changes in the Tax Legislation Effective from 2019

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.

Corporate Law Reform

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.