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





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Artem Paleev PhotoArtem Paleev
Managing Partner

Dear readers!

We are pleased to present the autumn issue of our corporate magazine “Korpus Prava. Analytics”.

The latest issue that you are reading now includes quite a big number of articles on various topics.

The main topic that we have touched upon is redomiciliation, since on August 03, 2018 the Russian parliament adopted a number of legislative acts regulating the possibility of conducting the procedure of redomiciliation of foreign companies to the Russian Federation in exchange for granting tax advantages. At first glance, the logic is simple and straightforward – if a foreign business failed to be ultimately de-offshorized, that business needs to be made offshore but in Russia. See the main aspects of innovations and general information about the redomiciliation institution in this issue.

Our senior lawyer of Korpus Prava Private Wealth practice has spoken in detail about inheritance of pension savings: required documents, the filing procedure, payment deadlines. You are welcome to familiarize yourself with this article if the topic is relevant for you.

Absolutely everyone seems to have heard about the General Data Protection Regulation since this innovation has startled almost all industries in the EU, Russia and all other countries of the world. The article of the lawyer Irina Otrokhova describes the key points of the regulation. Be careful as the amounts of fines for violations are striking.

According to the law which comes into force on January 1, 2019, it will be possible for tax authorities to obtain information about taxpayers from auditors. The final version of the law contains not just the possibility of filing the request but also specific conditions required to be fulfilled. So far, it seems that the law is somewhat unfinished and will not work properly. But the details can be found in the article of our auditor, deputy director Svetlana Sviridenkova.

I hope the materials will be relevant and useful to you. You are always welcome to contact us with your suggestions or questions which we will try to deal with in our subsequent articles. I thank everyone who took the time to leave their feedback.

Have a nice read!

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