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“Korpus Prava. Analytics” — Tax & Law Magazine 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 magazine has gained popularity and a large regular readership because of the relevance of the actual subjects studied by KorpusPrava 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 magazine will not only increase the efficiency of your employees, but also reduce costs for consultants.

Taxation

"Controlled" loan interests
The procedure for interest rate setting for controlled transactions is reasonably described and explained by legislators, whereas the procedure for interest rate setting for controlled indebtedness remains unclear.
SUMMER 2017
Svetlana Sviridenkova
Same Old Story. Unified Social Tax
The Federal Tax Service has issued Taxpayer’s Memo, which was sent by telecommunications channels, to help the taxpayers.
SPRING 2017
Svetlana Sviridenkova
Exchange Differences
Exchange differences arise in accounting and tax accounting, and also affect the amount of taxes of the organization.
SPRING 2017
Igor Chaika
Audit Under Russian and International Rules
The last two years were a very difficult period for the audit community.
WINTER 2017
Svetlana Sviridenkova
Even If You Sit on the Stream Bottom, You Cannot Be a Fish
In addition to the steps aimed directly at combating terrorism financing, measures to increase the level of transparency to prevent money laundering and tax evasion were also proposed.
WINTER 2017
Anna Senchenko
New Accounting Standards
In the upcoming several years radical revision of accounting standards valid in the Russian Federation is planned.
WINTER 2017
Igor Chaika
Complicated Life of the "Simplified" and Other Changes in the Tax Legislation
Some changes, which came into force during the year, have been unjustly deprived of attention against the background of more dramatic events taking place in the international arena.
WINTER 2017
Roman Moskovskykh
Russia VAT Overtakes Modern Times
Since January 1, 2017, new rules for VAT taxation of foreign entities that provide services to individuals in electronic form or through the Internet.
AUTUMN 2016
Yana Karausheva
FATCA: The US tax octopus and its worldwide tentacles
The US Foreign Account Tax Compliance Act (FATCA) is no longer news. The Act was issued in 2010, and after that it survived several revisions and came into legal force on July 01, 2014.
AUTUMN 2016
Irina Otrokhova
Hong Kong: A New Harbor for Russian Mutual Investment Funds
For a long time, closed-end mutual real estate investment funds have been an effective legal tool of tax planning, which taxpayers used to defer profit tax or to avoid profit tax completely on quite legitimate grounds.
AUTUMN 2016
Aleksey Oskin
CRS: Draft Law Overview
On November 4, 2014, Russia has ratified the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
AUTUMN 2016
Anna Senchenko
VAT without Borders: A Dangerous Carousel
This article continues the series of publications about the system of taxation with value-added tax in the European Union. In this issue, we look into a matter of tax violations related to VAT evasion.
SUMMER 2016
Yana Karausheva
Korpus Prava Сomment Specific Issues of Capitals Amnesty
In 2015, plenty of mandatory requirements were introduced, which bind the residents of the Russian Federation to disclose information on external assets: the notice of participation in foreign entities, the notice of controlled foreign entities, the notice of cash flow on accounts (deposits) in foreign banks.
WINTER 2016
Tax Law Changes in Cyprus
In July 2015, the Minister of Finance of the Cyprus Government announced, at a press conference, the transmission to the House of Representatives of a package of tax Bills which he characterized as a very significant Tax Reform.
WINTER 2016
Antonis Karitzis
Cyprus introduces Notional Interest Deduction regime
In an effort to help the economy return to a growth path, the Government has introduced a Notional Interest Deduction (NID) regime on corporate equity.
WINTER 2016
Konstantinos Ioannides
Is a Good Plan Today Better than a Perfect One Tomorrow?
In November 2014, the law on controlled foreign companies, which was the target for criticism, discussions, comments and etc., was adopted.
WINTER 2016
Anna Senchenko
ALL ATTENTION TO INCOME TAX
New 2016 gave us quiet a lot of changes in the tax law and, unfortunately, mainly to the disfavor of taxpayers.
WINTER 2016
Svetlana Sviridenkova
What the Last Year Produced: Review of Law Amendments in 2015
This review addresses the most significant law amendments, which define legal issues that would be vital in Russia in 2016.
WINTER 2016
Yana Karausheva
VAT in the European Union
If a VAT payer acquires services for personal use not related to business activity, location of service rendering shall be the location of the seller.
SPRING 2015
Yana Karausheva
Review of Special Economic Zone Regime in Russia
In recent times the topic of import substitution became quite relevant. Let us look around our native land: maybe, Kaliningrad and Magadan can be a worthy replacement of traditional tax heavens like Cyprus and Malta?
SPRING 2015
Yana Karausheva
The Concept of Actual Income Receiver (IP Box)
Since December 2013, deoffshorization of Russian business has been one of the most popular tax topics. At the beginning of the previous year, the Ministry of Finance published a letter describing prevailing schemes of tax mitigation using advantages stipulated in agreements for double taxation.
SPRING 2015
Anna Senchenko
VAT 2015. Big Data collection system. Change of the procedure of control of deductions and consequences for taxpayers
Let’s consider in more details the procedure for control over deductions and consequences for taxpayers. From 1 January 2015, submitting VAT returns, we’ll begin to upload there purchase ledgers and sales ledgers, the ledger of invoices issued and received for intermediaries.
WINTER 2015
Igor Chaika
Amendments to the Russian law on individuals
The past year 2014 was not the easiest in the modern Russian history; besides global geopolitical changes, the “wind of change“ did not come by the Russian legislation as well.
WINTER 2015
Tatiana Frolova
Experts comments on specific issues related to the implementation of CFC
The CFC law is not our invention. It’s a trend. And we now move with the time. However, when reading the law one thing is clear: in a first approximation our bill is a usual CFC law.
WINTER 2015
International mutual assistance in tax matters: a helping hand or a noose around neck
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.
WINTER 2015
Anna Senchenko
New approach to the determination of tax residency of legal entities: now we’ll begin to live like in Europe
The gradual international division of labor and its deepening, opening of borders of different countries for sales and capital turnovers, emergence of new communication and transport means - all of these became reasons for the emergence of the phenomenon of globalization.
WINTER 2015
Anna Senchenko
What the past year left: tax legislation amendments
From 1 January 2015 the list of cases when the tax authority may demand documents from the taxpayer in the course of the desk audit is extended.
WINTER 2015
Yana Karausheva
Legal nature of tax consequences of transactions of accounts receivable financing (factoring)
Accounts receivable financing, also called in the theory of the Russian civil law and everywhere in the law enforcement practice as factoring, is a transaction binding two subjects: the client - creditor under the good supply agreement, work or service agreements concluded with the debtor, as well as the fiscal agent-intermediary accepting the monetary claims against the debtor.
WINTER 2014
Olga Kuramshina
Tax aspects of sale by foreign entity of real estate in the RF
As such, for example, is the situation in which a foreign entity that does not operate in the Russian Federation through a permanent representative office sells real estate in Russia.
WINTER 2014
Anna Senchenko
«Korpus Prava. Analytics»
— Legal and tax journal
for business owners and managers
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