July 12, 2018
Dmitry Garaev and Anastasia Avdonina analyse the Russian Federal Tax Service's interpretation of the concept of beneficial ownership.
May 29, 2018
It is usually understood that an asset deal should safeguard the buyer from the historical tax risks of the target company. To what extent this is true we would seek to illustrate based on the arbitration court case No. A36-2394/2016. The court ruled that the tax authorities were entitled to claim outstanding tax liabilities from the audited company's affiliate to which, in the authorities view, the audited company's business was transferred.
March 21, 2018
January 30, 2018