Irina Kocherginskaya, LL. M.

Under the current conditions, the main restriction faced by all individuals and corporations is travel restrictions for individuals, cancellation of air service, and closure of borders.

Since 2013, when the OECD published its report on combating corporate tax base erosion and profit shifting to low-tax jurisdictions, commonly known as the BEPS plan, we have repeatedly returned to issues associated with implementation of the BEPS plan in the pages of “Korpus Prava.Analytics”. One of the topical subjects of [...]

Once becoming very important, the matter of inheritance transfer to one’s successors has immediately turned into a problem.

Automatic information exchange suggests automatic transfer of certain information from the disclosing party of a foreign state to Russian authorities. Then the authorities will work with such information in ordinary course using administration measures and methods set forth in the national law of the Russian Federation.

Russian business is a young substance, which had to come through a lot even over this short period. The time has proved that a Russian entrepreneur, who survived in the early 90s, and came through 1998 and 2008, is prepared for anything and knows like no other that the [...]

The amnesty of capitals is an exchange operation offered by the state to its citizens. The information on the assets should be exchanged for the guarantees of release from criminal and administrative liability, as well as from liability for tax and currency violations.

Anti-money laundering and anti-terrorism financing methods and forms (hereinafter – AML) have evolved along with the crimes against which they are aimed. Updating these measures and forms is a task that remains in the agenda of both government and non-government organizations of the world.

In the wake of the financial crisis plaguing the world economy, countries came to the conclusion that new sources of income shall be opened as soon as possible, thus they focused their efforts on taxation, in particular on fighting against use of schemes of tax evasion.