Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
New rules for VAT treatment of goods sold by foreign suppliers from non-EAEU countries via electronic trading platforms
On 30 September, Draft Law No. 617-9 was submitted to the State Duma. The Draft Law provides, inter alia, for amendments to the Tax Code of the Russian Federation introducing a new VAT regime for goods sold via electronic trading platforms by foreign suppliers, excluding residents of Eurasian Economic Union member states.
20.10.2026
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Tax amendments for 2027: what the bill submitted to the State Duma proposes
In this update, we analyze the proposed amendments, compare them with the initiatives originally announced by the Ministry of Finance, and highlight the key issues that may be relevant for businesses should the amendments be adopted.
01.10.2026
Transfer pricing in UAE: declaration period and new FTA explanations
With the 30 September 2026 deadline for filing the 2025 corporate tax return approaching, companies should focus on ensuring the accurate disclosure of transactions with Related Parties and Connected Persons in the TP Disclosure Form.
10.06.2026
UMMC: revised time limits for decisions to initiate transfer pricing audits
On 29 April 2026, the Moscow District Arbitration Court issued a ruling in the Ural Mining and Metallurgical Company case No. А40-72524/2025 regarding the time limits for ordering transfer pricing audits of tax calculations and payments in related party transactions. Both at first instance and on appeal, the case was ruled in favor of the taxpayer, but these rulings were quashed by the court of cassation.
08.05.2026