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“Korpus Prava. Analytics” — Tax & Law Journal for Top Executives

Aimed at all business owners and managers of financial entities it offers new ways for organization of various processes, leading to more productive work and more successful development.

This quarterly journal has gained popularity and a large regular readership because of the relevance of the actual subjects studied by Korpus Prava and of the proposals for action based solely on the company’s experience.

You can find interesting selected articles on our site or receive the full published edition by subscribing to the magazine. We are sure that the journal will not only increase the efficiency of your employees, but also reduce costs for consultants.

The journal is available free of charge in the electronic version.

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Artem Paleev PhotoArtem Paleev
Managing Partner

Dear readers!

Welcome to the summer edition of our corporate journal “Korpus Prava.Analytics”. This edition is dedicated to cryptocurrency and all related matters.

The hype around ICO is growing with each passing year and draws the attention of not only people connected with the IT-world, but also those people who have never associated themselves with one. Our experts reviewed risks attributable to ICO, as well as key aspects which should be considered upon the project preparation.

Russia is likely to join the list of countries that recognized bitcoin at the national level. In the near future, we will observe transformations of the Russian legislation related to development of digital tendencies, as shown by the judgement of the Ninth Arbitration Court of Appeal dated May 7, 2018, according thereto the court recognised cryptocurrency as property. This edition covers draft laws that may be considered the first attempt to legalize blockchain technologies in Russia. Such draft laws have already been submitted for consideration to the State Duma.

Our managing director of the audit practice Igor Chaika reviewed issues of cryptocurrency classification for accounting purposes (both Russian Accounting Standards and IFRS), and the accounting procedure for cryptocurrency in the Russian accounting. We are pleased to introduce Estonia as the European oasis for the cryptocurrency market. Our Estonian partners shared information on the regulation and taxation of cryptocurrency in Estonia, which we hope to be beneficial and interesting for you.

The summer edition includes articles covering other topics non-related to blockchain technologies. For example, it has the article covering the topical issue of the second stage of capital amnesty. You will also learn everything about the Law on Syndicated Lending and will be kept up to speed with the latest changes to the Federal Law, which simplified the procedure of state registration.

We hope each reader will find something useful in this edition. As always, we welcome your questions, requests and feedback. Feel free to contact us in any convenient way.

See you next time on the pages of "Korpus Prava.Analytics"!

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