Business Meeting: Tax Planning – New Boundaries, Moscow

The Business Meeting "Tax Planning: New Boundaries" organized by the AEB Taxation Committee will take place on October 27 in Moscow.

Contents:

• New Article 54.1 of the Tax Code: good or bad news for taxpayers?
• Relationships with counterparties: what taxpayers must do to check counterparties in view of new rules? What has changed in terms of responsibility for bad faith counterparties?
• The time effect: can new rules apply to prior periods? Does the Resolution of the Supreme Arbitrage Court of 12.10.2006 #53 remain valid?
• The reach effect: is it possible to apply new rules to cross border transactions? What is correlation of new rules and MLI?
• Identifying intentional tax underpayment as new trend: guidelines from the Federal Tax Service and the Investigative Committee.
• Criminal liability for tax evasion: expansion of scope and current practice.
• Business purpose – the test boundaries: correlation between justification of tax benefit and assessment of management decisions’ rationale.
• When the form does not match the substance: how to determine the right amount of the tax liability?

Working language: Russian. Interpretation into English will be provided upon prior request.

Anna Lesova are looking forward to your application.