Articles by Anna Krygina

B2B: Paying Tax Based on the Cadastral Value vs. a Stable Business Environment

  • 25 June 14
  • Pepeliaev Group
Some time ago, the Russian Constitutional Court set out the principle of a stable business environment.

Do Administrative Appeals Drive Tax Litigation Down?

  • 07 December 10
  • Salans
The mandatory pre-court procedure for settlement of tax disputes has been in effect since Jan. 1, 2009. This rule means that taxpayers who disagree with a tax authority’s decision following a tax audit must appeal the decision to a higher tax authority, if they plan to take subsequent court action to defend their rights.

Finance Ministry Takes on Tax Planning

  • 26 May 10
  • Salans
The Russian Finance Ministry has identified two measures to reduce opportunities for tax optimization: changes in interest accounting rules for profit tax purposes, and a special procedure for carrying over the losses of reorganized or acquired organizations to future periods.